Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62C, § 75
False statements by taxpayers subject to Secs. 11 and 30; liability; penalty
Official textmalegislature.gov
Section 75. If any return required by sections eleven or thirty contains a false statement which is known or, by the exercise of reasonable care might have been known to the officer making it to be false, such officer and the corporation shall be liable for the amount of tax thereby lost to the commonwealth, and in addition shall be punished by a fine of not less than five hundred nor more than five thousand dollars.
Source: view the official text
In this chapter (40 sections)
- 62C-54 · Surrender of property or discharge of obligation; exceptions;…
- 62C-55 · Books or records relating to property subject to levy
- 62C-55A · Exempt property
- 62C-56 · Seizure of property; notice; sale
- 62C-57 · Disposition of hard to keep property; notice to owner; public…
- 62C-58 · Redemption of property
- 62C-59 · Certificates of sale; execution of deeds
- 62C-60 · Effect of certificates of sale and deeds
- 62C-61 · Record of sales and redemptions of real property
- 62C-62 · Expenses of levy and sale
- 62C-63 · Disposition of money realized under Secs. 53 through 64
- 62C-64 · Release of levy; return of wrongfully levied property
- 62C-65 · Time for collection of taxes; bankruptcy cases
- 62C-66 · Bonds of licensees and registrants subject to chapters 64A to…
- 62C-67 · Licenses and registration certificates of taxpayers under…
- 62C-67A · Shows; registration certificates
- 62C-67B · Reciprocal agreements with other states for payment of sales…
- 62C-67C · Revision of procedures for issuance, acceptance and…
- 62C-67D · Biotechnology or medical device manufacturing companies; jobs…
- 62C-68 · Suspension or revocation of license or registration; appeal;…
- 62C-69 · Destruction of certain copies, returns, statements or documents
- 62C-70 · Testimony and proofs under oath taken by commissioner;…
- 62C-71 · Notice under this chapter
- 62C-72 · Person defined
- 62C-73 · Tax evasion, failure to collect or pay tax, keep records or…
- 62C-74 · Disclosure of information by tax preparer
- 62C-75 · False statements by taxpayers subject to Secs. 11 and 30;…
- 62C-76 · Failure to possess license or registration as required by…
- 62C-77 · Failure to file return, list or report, or information…
- 62C-78 · Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112
- 62C-79 · Time; filing returns; payments
- 62C-80 · In-person interviews with taxpayers; explanations
- 62C-81 · Armed forces personnel; extended deadline
- 62C-82 · Aggregate statistical report of taxes collected; contents
- 62C-83 · Report to state secretary; corporations required to report;…
- 62C-84 · Understatement of tax on joint return; liability for…
- 62C-85 · Electronic funds transfers
- 62C-86 · Convention center financing surcharges; administration;…
- 62C-87 · Presidentially declared disaster; terroristic or military…
- 62C-89 · Annual reports on tax credit programs; contents