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Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 26Legal Research Home > Massachusetts Lawyer > Massachusetts Estate Tax > Massachusetts General Laws - Massachusetts Estate Tax - Chapter 65c, Section 26 Tax evasion; penalties. 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. Last modified: March 26, 2006 |