Skip to Content

General Laws

Section 79. Any corporation, company or association, liable to taxation under section fifty-eight, neglecting to make the returns required by subsection (h) of section twelve of chapter sixty-two C, or refusing or neglecting, when required, to submit to the examinations provided for in section sixty-nine of this chapter, shall forfeit such sum not greater than two per cent upon the par value of its capital stock as the court may deem just and equitable.

Error