A tax collector who refuses to collect a state, county or municipal tax as required by law or who knowingly omits or fails to perform any duty imposed upon the tax collector by law commits a civil violation for which a fine not to exceed $100 may be adjudged.
Delinquent tax collectors; fine
36 M.R.S. § 894, under CITIES AND TOWNS.
36 M.R.S. § 894