Massachusetts General Laws ch. 65C sec. 26 – Tax evasion; penalties
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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.
Terms Used In Massachusetts General Laws ch. 65C sec. 26
- Conviction: A judgement of guilt against a criminal defendant.