Massachusetts Statutes
§ 26 — Tax evasion; penalties
Massachusetts § 26
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 65CMASSACHUSETTS ESTATE TAX
This text of Massachusetts § 26 (Tax evasion; penalties) 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. 65C, § 26 (2026).
Text
Section 26. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than five thousand dollars, or by imprisonment for not more than two and one half years, or both.
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Bluebook (online)
Massachusetts § 26, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/65C/26.