§ 6A — Failure to affix stamps; penalty

Massachusetts § 6A

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 64D: EXCISE ON DEEDS, INSTRUMENTS AND WRITINGS

Text

Section 6A. Whoever signs and delivers to a purchaser or purchasers, or to any person or persons designated by such purchaser or purchasers, a deed, instrument or writing which does not have the stamps required by this chapter affixed thereto or to the vellum, parchment or paper upon which it is written or printed, or whoever leaves or causes to be left for recording or registration in any registry of deeds within the commonwealth an original deed, instrument or writing which does not have the stamps required by this chapter affixed thereto or to the vellum, parchment or paper upon which it is written or printed, or a duplicate deed, instrument or writing without first having left or caused to be left for recording or registration in a registry of deeds within the commonwealth the original thereof, shall be subject to such penalty, not exceeding one hundred dollars, as the commissioner may determine. Such penalty shall be payable upon notice from the commissioner and shall be collected in the same manner as the excise imposed by this chapter. For good and sufficient cause, the commissioner may abate such penalty in whole or in part.In no event shall the provisions of this section operate to impair the validity of any deed, instrument or writing or the validity of its recording or registration.