Massachusetts Statutes
§ 99 — Collectors; failure to exhibit accounts or receipts
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 60 COLLECTION OF LOCAL TAXES
Section 99. A collector who neglects or refuses to exhibit accounts or to produce receipts, as required under section ninety-four, shall forfeit to the town two and one half per cent of the sums committed to him for collection.
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