Massachusetts § 28 Removal or concealment of goods; penalties

Massachusetts Statutes

§ 28 — Removal or concealment of goods; penalties

Massachusetts § 28

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 65CMASSACHUSETTS ESTATE TAX

This text of Massachusetts § 28 (Removal or concealment of goods; 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, § 28 (2026).

Text

Section 28. Any person who removes, deposits or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, with intent to evade or defeat the assessment or collection of any tax imposed by this chapter shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars or imprisonment in jail for not more than two years, or both.

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Section 28. Any person who removes, deposits or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, with intent to evade or defeat the assessment or collection of any tax imposed by this chapter shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars or imprisonment in jail for not more than two years, or both.

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Bluebook (online)

Massachusetts § 28, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/65C/28.