§ 77 — Failure to file return, list or report, or information required by Sec. 8; penalty

Massachusetts § 77

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 62C: ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

Text

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.