PORTLAND – Maine’s highest court on Monday denied 5-0 an appeal from a retired merchant mariner convicted of evading Maine income taxes and sentenced in February to a 90-day jail term.

The Maine Supreme Judicial Court affirmed the conviction of Frank Greenleaf, 58, of Milford. Greenleaf was found guilty in Penobscot County Superior Court after the state argued that he falsely claimed to have been a resident of New Hampshire, which has no income tax.

Greenleaf, who maintained that he was living aboard a ship during the years in question, said the state was going after merchant mariners who, like himself, attended Maine Maritime Academy in Castine.

The Maine Attorney General’s Office has acknowledged that the state focuses on certain professions where tax evasion is rife, including airplane pilots, fishermen, oil rig and construction workers.

State tax assessors have said Greenleaf falsely claimed he was a New Hampshire resident in 1996 and 1997.

Greenleaf argued before the state supreme court that although the state may have proved he acted intentionally to avoid paying taxes, it did not prove that he acted with the intent to violate the tax laws.

Kevin Cuddy, Greenleaf’s Bangor attorney, said Monday he was disappointed in the court’s analysis of the case.

Assistant Attorney General William Baghdoyan, who prosecuted the case, said the court’s ruling was appropriate.

Greenleaf was sentenced to 18 months in jail with all but 90 days suspended, and two years of probation. He also faces a payment of $26,851 in restitution and a $2,000 fine.

The Associated Press contributed to this report.