Massachusetts § 91 Fraudulent lists; penalties

Massachusetts Statutes

§ 91 — Fraudulent lists; penalties

Massachusetts § 91

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 59ASSESSMENT OF LOCAL TAXES

This text of Massachusetts § 91 (Fraudulent lists; penalties) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 59, § 91 (2026).

Text

Section 91. Whoever, with intent to defeat or evade any provision of law as to the assessment or payment of taxes, delivers or discloses to an assessor or assistant assessor a false or fraudulent list, return or schedule of property, as and for a true list of his estate not exempt from taxation, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year.

Free access — add to your briefcase to read the full text and ask questions with AI

Section 91. Whoever, with intent to defeat or evade any provision of law as to the assessment or payment of taxes, delivers or discloses to an assessor or assistant assessor a false or fraudulent list, return or schedule of property, as and for a true list of his estate not exempt from taxation, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Massachusetts § 91, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/59/91.