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Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 90

Evasion of taxation; penalties

Official textmalegislature.gov

Section 90. Whoever willfully conceals, removes, transfers, or misrepresents any property to evade proper valuation, assessment or classification, or takes such other action with the intent so as to avoid taxation, shall be punished by a fine of not less than one thousand nor more than five thousand dollars; and he may be indicted either in the county where any of the acts or things made criminal by this section are done or in the county where he is liable to taxation.

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In this chapter (40 sections)
  1. 59-60 · Records of abatements
  2. 59-61 · Conditions of abatement
  3. 59-61A · Discovery; failure to comply
  4. 59-62 · Costs; prepayment
  5. 59-63 · Notice of decision
  6. 59-64 · Appeals; county commissioners; appellate tax board
  7. 59-65 · Appeals; appellate tax board
  8. 59-65A · Sale or taking real property for taxes; effect upon abatement
  9. 59-65B · Appeals; inability to pay balance of tax
  10. 59-65C · Late appeals
  11. 59-65D · Mistake in payments; appeal; abatement
  12. 59-66-to-68A · Repealed, 1930, 416, Sec. 2
  13. 59-69 · Reimbursement; interest
  14. 59-70 · Certificate of abatement
  15. 59-70A · Procedure after abatement
  16. 59-71 · Uncollectible taxes; abatement
  17. 59-72 · Repealed, 2016, 218, Sec. 153
  18. 59-72A · Unpaid real estate taxes; abatement
  19. 59-73 · Repealed, 1955, 344, Sec. 2
  20. 59-74 · Corporations liable to franchise taxes; abatement of local…
  21. 59-75 · Omitted property; assessments
  22. 59-76 · Revision of valuation or classification
  23. 59-77 · Reassessments
  24. 59-78 · Collection of reassessed taxes
  25. 59-78A · Real estate divided after assessment; apportionment of tax
  26. 59-79-80 · Repealed, 1978, 580, Sec. 36
  27. 59-81 · Appeal from apportionment
  28. 59-82 · Validity of excessive assessments
  29. 59-83 · Corporations having capital stock divided into shares; returns…
  30. 59-84 · Repealed, 1985, 300, Sec. 3
  31. 59-85 · Repealed, 1945, 271
  32. 59-86 · Exempted property; returns by assessors
  33. 59-87 · Responsibility of assessors
  34. 59-88 · Repealed, 1926, 29
  35. 59-89 · Compromise assessments; penalties
  36. 59-90 · Evasion of taxation; penalties
  37. 59-91 · Fraudulent lists; penalties
  38. 59-92 · Taverns and boarding houses; refusing information; penalties
  39. 59-93 · Failure to assess required taxes; penalties
  40. 59-94 · Violation of Sec. 46; penalty
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