General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 62C. ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION |
SECTION 77. Failure to file return, list or report, or information required by Sec. 8; penalty
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Any individual, partnership, association, trust, corporate trust or corporation failing without reasonable excuse to file a return, list or report, or otherwise give information, as required by section eight, shall be punished by a fine of not less than twenty-five nor more than five hundred dollars.