Me. Stat. tit. 36 § 5242
The State Tax Assessor may require returns of information to be made and filed on or before January 31st of each year by a person making payment or crediting in a calendar year the amounts of $600 or more, or $10 or more in the case of interest or dividends, to a person who may be subject to the tax imposed under this Part. The returns may be required of a person, including lessees or mortgagors of real or personal property, fiduciaries, employers and all officers and employees of this State, or of a municipal corporation or political subdivision of this State, having the control, receipt, custody, disposal or payment of dividends, interest, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable gains, profits or income, except interest coupons payable to bearer. A duplicate of the statement as to tax withheld on wages, required to be furnished by an employer to an employee, constitutes the return of information required to be made under this section with respect to those wages. [2017, c. 211, Pt. D, §12(AMD).]
A person who is required by the assessor to file a return of information in accordance with this section on or after January 31, 2022 and who fails to do so, or who willfully files a false or fraudulent return of information, is subject to a penalty of $50 for each such failure.
36 M.R.S. § 5242