Except as otherwise expressly provided in this chapter, any person required under
this chapter to pay any tax, or required by this chapter or chapter sixty-two C, or
regulations made under the authority of chapter fourteen and chapter sixty-two C to
make a return or supply any information, who willfully fails to pay such tax or make
such return or supply such information at the time or times required by law or regulations,
shall, in addition to other penalties provided by law, be guilty of a misdemeanor,
and, upon conviction thereof, shall be punished by a fine of not more than one thousand
dollars, or by imprisonment in a jail or house of correction for not more than one
year, or both.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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