State v. Siviski

LIPEZ, Justice.

Thomas Siviski appeals from a judgment entered in the Superior Court after his convictions on six counts of intentionally failing to file a State of Maine income tax return, 36 M.R.S.A. § 5332 (1990) (Kennebec County, Chandler, J.).1 Contrary to his contention on appeal, the failure of the State Tax Assessor to promulgate a regulation indicating the place where the tax forms must be filed does not preclude criminal liability for the failure to file his tax returns. We affirm the judgment.

The criminal complaint against the defendant charged six counts of failure to make and file…