Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64C, § 21
Liability of agents aiding violations
Official textmalegislature.gov
Section 21. Any individual who as a director, officer, partner, member, or agent of any person violating any provision of this chapter assists or aids, directly or indirectly, in such violation shall, equally with the person for whom he acts, be responsible therefor and subject to the punishment and penalties specified in section ten and in subsection (a) of section fourteen and in sections thirty-four to thirty-eight, inclusive.
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In this chapter (40 sections)
- 64C-5A · Collection of excises imposed on residents purchasing…
- 64C-6 · Payment of excise; reports and examination of records of…
- 64C-7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115
- 64C-7A · Additional cigarette excise tax; credit to Children's and…
- 64C-7B · Cigars and smoking tobacco; payment and rate of excise tax;…
- 64C-7C · Additional payment of excise; credit to Health Protection Fund
- 64C-7D · Personal and individual liability to commonwealth upon failure…
- 64C-7E · Electronic nicotine delivery systems; definitions; excise…
- 64C-8 · Prosecution for illegal possession, etc.
- 64C-9 · Repealed, 1976, 415, Sec. 107
- 64C-10 · Regulation of vending machines; penalties for particular…
- 64C-11 · Records and reports of purchases and sales; investigation,…
- 64C-12 · Selling price; ''loss-leaders'' prohibited
- 64C-13 · Definitions of cost and sale terms
- 64C-14 · Unfair competition; penalty
- 64C-15 · Application of act to unusual sales
- 64C-16 · Fair competition; prices
- 64C-17 · Illegal contracts
- 64C-18 · Fictitious prices; discounts
- 64C-19 · Invoice cost of goods purchased at forced sales
- 64C-20 · Cost survey as evidence
- 64C-21 · Liability of agents aiding violations
- 64C-22-to-25 · Repealed, 1976, 415, Sec. 107
- 64C-26 · Police power
- 64C-27 · Severability clause
- 64C-28 · Disposition of sums received
- 64C-29 · Payment of tax through use of adhesive stamps
- 64C-30 · Stamper; purchase and use of stamps; appointment;…
- 64C-31 · Redemption of unused or mutilated stamps, etc.
- 64C-32 · Repealed, 1976, 415, Sec. 107
- 64C-33 · Unstamped cigarettes or stamps; prohibition of sale, etc.;…
- 64C-33A · Packages containing fewer than 20 cigarettes; stamps;…
- 64C-34 · Possession, sale, etc., of unstamped cigarettes; penalty;…
- 64C-35 · Possession or transportation of unstamped cigarettes; penalty;…
- 64C-36 · Possession or transportation of unstamped cigarettes;…
- 64C-37 · Forgery, alteration, etc., of excise stamps; unauthorized use…
- 64C-38 · Unauthorized use of excise stamps; penalty
- 64C-38A · Seizure, forfeiture and sale of unstamped cigarettes and…
- 64C-39 · Application of Secs. 29 to 39
- 64C-40 · Multi-agency illegal tobacco task force; powers and duties;…