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    • Legislation USA
    • Massachusetts General Laws
    • Part I - Administration of the Government
    • Title IX - Taxation
    • Chapter 64a - Taxation of Sales of Gasoline
    • Section 11 - General Penalties

    Massachusetts General Laws
    Chapter 64a - Taxation of Sales of Gasoline
    Section 11 - General Penalties

    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.

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    Structure Massachusetts General Laws

    Massachusetts General Laws

    Part I - Administration of the Government

    Title IX - Taxation

    Chapter 64a - Taxation of Sales of Gasoline

    Section 1 - Definitions

    Section 1a - Reduction of Tax per Gallon on Fuel Containing Eligible Cellulosic Biofuel; Determination of Amount of Reduction

    Section 2 - Licenses

    Section 3 - Record of Sales

    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

    Section 13 - Disposition of Moneys Received

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