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2018 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 61A ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
Section 23 Use of valuation, etc. procedures to evade taxes; penalties
Universal Citation: MA Gen L ch 61A § 23 (2018)
Section 23. Any person using the valuation, assessment and taxation procedures set forth in this chapter for the purposes of evading payment of full and proper taxes shall be subject to a fine of not more than ten thousand dollars or imprisonment for one year or both and to payment to the city or town in which the land is located of an amount equal to three times the amount of taxes so evaded.
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