Massachusetts Statutes
§ 75 — False statements by taxpayers subject to Secs. 11 and 30; liability; penalty
Massachusetts § 75
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 62CADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
This text of Massachusetts § 75 (False statements by taxpayers subject to Secs. 11 and 30; liability; penalty) 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. 62C, § 75 (2026).
Text
Section 75. If any return required by sections eleven or thirty contains a false statement which is known or, by the exercise of reasonable care might have been known to the officer making it to be false, such officer and the corporation shall be liable for the amount of tax thereby lost to the commonwealth, and in addition shall be punished by a fine of not less than five hundred nor more than five thousand dollars.
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Bluebook (online)
Massachusetts § 75, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/62C/75.