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The 190th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
  5. Section 77 Failure to file return, list or report, or information required by Sec. 8; penalty

Section 77

Section 77: Failure to file return, list or report, or information required by Sec. 8; penalty

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.