Maine Code § 36-2518

Neglect to make return; assessment; failure to pay
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If any insurance company or association fails to pay on demand a tax assessed under section 141,
subsection 2, paragraph C, the State Tax Assessor shall certify that failure to the Superintendent of
Insurance who shall give notice to the company or association that it may not do any more business in
the State. Whoever, after such notice, does business for such company or association is guilty of a Class
E crime. [PL 2007, c. 240, Pt. KKKK, §4 (AMD); PL 2007, c. 240, Pt. KKKK, §7 (AFF).]

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