Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62C, § 77
Failure to file return, list or report, or information required by Sec. 8; penalty
Official textmalegislature.gov
Section 77. 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.
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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- 62C-78 · Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112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