A. Failed to register with the bureau assessor when the person is required to register by any provision of Part 3 or Part 5 or chapter 723 or by any rule adopted pursuant to this Title, provided that the assessor has provided written notice and the person continues to fail to register 15 days after receiving notice from the assessor of such failure;

B. Failed to file with the assessor any overdue return required by Part 3 or Part 5 or chapter 723 within 15 days after receiving notice from the assessor of such failure;

C. Failed to pay any tax required by Part 3 or Part 5 or chapter 723 when the tax is shown to be due on a return filed by that person, or that is otherwise conceded by that person to be due, or has been determined by the assessor to be due and that determination has become final;

D. Knowingly filed a false return required by Part 3 or Part 5 or chapter 723; or

E. Failed to deduct and withhold, or truthfully account for or pay over or make returns of, income taxes in violation of the provisions of chapter 827.

Sec. 11. 36 MRSA §184, sub-§3, as enacted by PL 2003, c. 452, Pt. U, §1 and affected by Pt. X, §2, is amended to read:

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 the payment of that retailer's person's trust fund taxes.

Sec. 12. 36 MRSA §191, sub-§3-B is enacted to read:

3-B.__Streamlined Sales and Use Tax Agreement.__The State Tax Assessor and any certified service provider as defined by section 1752 shall comply with the confidentiality and privacy requirements set forth in the Streamlined Sales and Use Tax Agreement as adopted pursuant to chapter 921.

Sec. 13. 36 MRSA §1482, sub-§5, ¶D, as amended by PL 1997, c. 175, §1, is further amended to read: