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July 10, 2025 Clouds | 67°F
The 194th General Court of the Commonwealth of Massachusetts

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.