Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 64D, § 9

Penalty for fraudulent use of stamp

Official textmalegislature.gov

Section 9. Whoever fraudulently makes use of an adhesive stamp to denote the payment of the excise imposed by this chapter, without effectually cancelling it in accordance with section two, shall be punished by a fine of not less than two hundred nor more than five hundred dollars.

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In this chapter (18 sections)
  1. 64D-1 · Rate of taxation; instrument excepted
  2. 64D-2 · Person subject to tax; method of denoting payment; ''person''…
  3. 64D-3 · Use of stamps for payment of tax; metering machines, etc.
  4. 64D-3A · Funds at registries of deeds for purchase of excise stamps for…
  5. 64D-3B · Reimbursement by state of counties for bond premiums
  6. 64D-4 · Erroneously affixed stamps; abatement
  7. 64D-5 · Repealed, 1976, 415, Sec. 108
  8. 64D-6 · Powers and duties of commissioner; penalty for interference,…
  9. 64D-6A · Failure to affix stamps; penalty
  10. 64D-6B · Refusal to register; lack of required stamps
  11. 64D-7 · Penalty for false affixation of stamps
  12. 64D-8 · Penalty for illegal removal of stamp
  13. 64D-9 · Penalty for fraudulent use of stamp
  14. 64D-10 · Disposition of tax receipts
  15. 64D-11 · Deeds Excise Fund
  16. 64D-11A · Barnstable County Deeds Excise Fund
  17. 64D-12 · Disbursement of funds
  18. 64D-13 · Repealed, 2009, 61, Sec. 2
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