Violation of this section is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

Sec. V-16. 36 MRSA §4641-K, as amended by PL 2001, c. 559, Pt. I, §13 and affected by §15, is repealed and the following enacted in its place:

§4641-K. Falsifying declaration of value

1.__Prohibition.__A person may not:

A.__Knowingly falsify the declaration of value prescribed by section 4641-D;

B.__Refuse to permit the State Tax Assessor or any of the State Tax Assessor's agents or representatives to inspect property in question or any relevant books, papers, records or memoranda within 3 years after recording or transfer of a controlling interest subject to tax under this chapter;

C.__Knowingly alter, cancel or obliterate a part of any relevant books, papers, records or memoranda; or

D.__Knowingly make a false entry in any relevant books, papers, records or memoranda.

2.__Penalties.__A person who violates this section commits a Class E crime.

Sec. V-17. 36 MRSA §5332, as amended by PL 1989, c. 880, Pt. D, §3, is repealed and the following enacted in its place:

§5332.__Failure to file return, supply information, pay tax

1.__Failure to pay tax, file return, keep records or supply information.__A person commits a Class D crime if that person:

A.__Is required under this Part to pay any tax or estimated tax,__and intentionally fails to pay that tax or estimated tax at the time or times required by law or regulation;

B.__Is required by this Part or rule prescribed under this Part to make a return, other than a return of estimated tax,