2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64C CIGARETTE EXCISE
Section 21 Liability of agents aiding violations
Section 21. Any individual who as a director, officer, partner, member, or agent of any person violating any provision of this chapter assists or aids, directly or indirectly, in such violation shall, equally with the person for whom he acts, be responsible therefor and subject to the punishment and penalties specified in section ten and in subsection (a) of section fourteen and in sections thirty-four to thirty-eight, inclusive.
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