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2019 Massachusetts General Laws
Part IV - Crimes, Punishments and Proceedings in Criminal Cases
Title I - Crimes and Punishments
Chapter 266 - Crimes Against Property
Section 67 - Corporate Books; False Entries With Intent to Defraud
Universal Citation: MA Gen L ch 266 § 67 (2019)
Section 67. An officer of a corporation or an agent, clerk or servant of a person, firm or corporation who makes a false entry or omits to make a true entry in any book of such person, firm or corporation, with intent to defraud, and any person whose duty it is to make a record or entry of the transfer of stock, or of the issuing or cancelling of certificates thereof, or of the amount of stock issued by a corporation, in any book thereof, who, with intent to defraud, omits to make a true record or entry thereof, shall be punished by imprisonment in the state prison for not more than ten years or in the house of correction for not more than one year.
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