Maine Revised Statutes Title 36. Taxation § 759. Accounting; penalties

Each tax collector shall, on the last day of each month, pay to the municipal treasurer all moneys collected by the tax collector, and once in 2 months at least shall exhibit to the municipal officers a just and true account of all moneys received on taxes committed to, and excise taxes collected by, the tax collector and produce the treasurer's receipt for money paid by the tax collector. For each neglect, the tax collector forfeits to the municipality $100 to be recovered by the municipal officers of that municipality in a civil action.