Mass. Gen. Laws ch. 65C § 26
Current through Chapter 231 of the 2024
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.
Mass. Gen. Laws ch. 65C, § 26