Section 11. Any distributor, unclassified exporter, unclassified importer, or purchaser of fuel who violates any provision of this chapter shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64a - Taxation of Sales of Gasoline
Section 3a - Determination of Average Price of Fuel and Tax per Gallon; Notice
Section 4 - Monthly Returns and Payment of Excise; Tax Rate
Section 7 - Reimbursement for Non-Highway Users of Gasoline
Section 7a - Reimbursement to Farm Users of Gasoline
Section 8 - Application of Chapter to Interstate and Foreign Commerce
Section 8a - Regulation of Tax Free Sales
Section 9 - Purchaser to Bear Tax; Sales Separate From Tax; Penalty
Section 11 - General Penalties
Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise