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2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 59 ASSESSMENT OF LOCAL TAXES
Section 93 Failure to assess required taxes; penalties
Universal Citation: MA Gen L ch 59 § 93 (2017)
Section 93. An assessor who neglects to assess a state, county or district tax required by law shall be punished by a fine of not more than two hundred dollars.
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