Evasion of registration fees and excise taxes

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§514. Evasion of registration fees and excise taxes

A person required to register a vehicle in this State who instead registers the vehicle in another state or province or who fails to register a vehicle in this State is guilty of evasion of registration fees and excise taxes. Violation of this section is a traffic infraction punishable by a fine of not less than $500 nor more than $1,000.   [PL 1999, c. 611, §1 (AMD).]

The Secretary of State shall notify the State Tax Assessor upon receipt of the court abstract so that the State Tax Assessor may determine whether further investigation is necessary.   [PL 1993, c. 683, Pt. A, §2 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

For purposes of this section, a person is presumed to be a resident of the State if that person has:   [PL 1999, c. 611, §1 (NEW).]

1.  Enrolled child in public school.  Enrolled a minor child of whom that person has sole or primary custody in a public school within the State; or  

[PL 1999, c. 611, §1 (NEW).]

2.  Declared or indicated primary residence in State.  Declared, indicated or stated that that person's primary residence is in the State on any form, document or application used by public and private entities or persons.  

An oral statement by a person stating a Maine address as that person's primary residence is prima facie evidence of primary residence under this section.  

[PL 1999, c. 611, §1 (NEW).]

SECTION HISTORY

PL 1993, c. 683, §A2 (NEW). PL 1993, c. 683, §B5 (AFF). PL 1995, c. 454, §3 (AMD). PL 1997, c. 252, §1 (AMD). PL 1997, c. 776, §17 (AMD). PL 1999, c. 611, §1 (AMD).


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