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over that tax at the time required by law or rule, in addition to | | any other penalties provided by law, commits a Class D crime. |
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| | | 2.__Subsequent offense.__A person who violates subsection 1 | | who has a prior conviction for violation of this section commits | | a Class C crime.__Title 17-A, section 9-A governs the use of | | prior convictions when determining a sentence. |
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| | | 3.__"Person" defined.__For purposes of this section, the word | | "person" includes, in addition to its defined meaning in section | | 111, subsection 3, an officer, director, member, agent or | | employee of another person who, in that capacity, is responsible | | for the control or management of the funds and finances of that | | person or is responsible for either the collection or payment of | | that retailer's taxes. |
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| | | Sec. V-2. 36 MRSA §184-A, as enacted by PL 1997, c. 504, §3, is | | amended to read: |
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| | | §184-A. Intentional evasion of tax |
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| | | 1. Tax amount of $2,000 or less. Any | | intentionally attempts in any manner to evade or defeat any tax | | in an amount of $2,000 or less imposed by this Title or the | | payment of the assessed tax, in addition to any other penalties | provided by law, is guilty of, except | that violation of this subsection is a Class C crime if the | person has a prior conviction for violation of this section, | section 184 or 5332 |
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| | | 1-A.__Tax amount of $2000 or less, subsequent offense.__A | | person who has a prior conviction for violation of this section | | or section 184 or 5332 who intentionally attempts in any manner | | to evade or defeat any tax in an amount of $2,000 or less imposed | | by this Title or the payment of the assessed tax, in addition to | | any other penalties provided by law, commits a Class C crime.__ | | Title 17-A, section 9-A governs the use of prior convictions when | | determining a sentence. |
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| | | 2. Tax amount over $2,000. Any | | attempts in any manner to evade or defeat any tax in an amount | | over $2,000 imposed by this Title or the payment of the assessed | tax, in addition to any other penalties provided by law, is | guilty of, except that violation of this | subsection is a Class B crime if the person has a prior | conviction for violation of this section, section 184 or 5332 |
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| | | 2-A.__Tax amount over $2,000, subsequent offense.__A person | | who has a prior conviction for violation of this section or | | section 184 or 5332 who intentionally attempts in any manner to |
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