Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 64C: CIGARETTE EXCISE/§ 38
Massachusetts Statutes

§ 38 — Unauthorized use of excise stamps; penalty

Massachusetts § 38
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 64CCIGARETTE EXCISE

This text of Massachusetts § 38 (Unauthorized use of excise stamps; 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. 64C, § 38 (2026).

Text

Section 38. Whoever, not being an authorized agent, sells or offers for sale any stamp or stamps issued under the provisions of this chapter in order to provide evidence of the payment of the excise imposed by this chapter shall be punished by a fine of not more than two thousand dollars or by imprisonment for five years, or both.

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Nearby Sections

2
§ 38
Unauthorized use of excise stamps; penalty
§ 38A
Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid
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Bluebook (online)
Massachusetts § 38, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64C/38.