Mass. Gen. Laws ch. 59 § 91
Current through Chapter 223 of the 2024 Legislative Session
Whoever, with intent to defeat or evade any provision of law as to the assessment or payment of taxes, delivers or discloses to an assessor or assistant assessor a false or fraudulent list, return or schedule of property, as and for a true list of his estate not exempt from taxation, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year.
Mass. Gen. Laws ch. 59, § 91