Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 65C, § 26
Tax evasion; penalties
Official textmalegislature.gov
Section 26. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than five thousand dollars, or by imprisonment for not more than two and one half years, or both.
Source: view the official text
In this chapter (26 sections)
- 65C-1 · Definitions
- 65C-2 · Computation of estate tax
- 65C-2A · Transfer of estate and real property; tax
- 65C-3 · Exemption and deductions
- 65C-3A · Qualified terminable interest property
- 65C-4 · Nonresident decedents; tax on certain property located in…
- 65C-4A · Generation-skipping transfers
- 65C-5 · Valuation; gross estate
- 65C-6 · Executor's liability for tax
- 65C-7 · Discharge of executor's personal liability
- 65C-8 · Records, statements and returns; rules and regulations
- 65C-9 · Repealed, 1976, 415, Sec. 115
- 65C-10 · Extension of due date for payment of tax
- 65C-11-12 · Repealed, 1976, 415, Sec. 115
- 65C-13 · Fraudulent underpayment; penalty
- 65C-14 · Lien for unpaid tax; liability for delinquent tax; release or…
- 65C-15 · Assessment of tax on decedent's transferee
- 65C-16 · Executor; fiduciaries; assumption of powers and duties
- 65C-17-to-20 · Repealed, 1976, 415, Sec. 115
- 65C-21 · Death taxes of nonresident decedent; proof of payment; filing
- 65C-22-23 · Repealed, 1976, 415, Sec. 115
- 65C-24 · Documents; issuance; fees
- 65C-25 · Repealed, 1976, 415, Sec. 115
- 65C-26 · Tax evasion; penalties
- 65C-27 · Willful failure to pay tax or provide information; penalties
- 65C-28 · Removal or concealment of goods; penalties