Mass. Gen. Laws ch. 151A § 67

Current through Chapter 112 of the 2024 Legislative Session

Section 151A:67 - Estimate of employer's liability for failure to make report or return; collection

If any employer shall wilfully fail or refuse to make any report or return as required by any provision of this chapter or of the rules and regulations of the commissioner made under authority of this chapter, the commissioner may estimate the liability of such employer from any available information and may assess upon, and collect from, such employer the contributions, penalties and interest due from him.

Mass. Gen. Laws ch. 151A, § 67