Section 11A. In addition to any criminal penalty provided by law, if (1) any individual makes a statement under section four which results in a decrease in the amount deducted or withheld under this chapter, and (2) as of the time of such statement was made, there was no reasonable basis for such statement, such individual shall pay a penalty of five hundred dollars for such statement.
Said penalty shall be paid upon notice by the commissioner and shall be assessed and collected in the same manner as a tax.
The commissioner may waive, in whole or in part, the penalty imposed under this section if the taxes imposed with respect to the individual under chapter sixty-two for the taxable year are equal to or less than the sum of the credits against such taxes allowed by chapter sixty-two and this chapter.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax
Section 2 - Duty of Employer; Manner of Computation; Duty of Commissioner
Section 3 - Wages; Clarification
Section 4 - Withholding Exemption Certificates; Duty of Employee to Furnish; Forms
Section 6 - Failure of Employer to Withhold, or to Pay Over Taxes Withheld; Assessment
Section 7 - Failure to Withhold or Pay Over Taxes; Effect; Penalty
Section 9 - Credit Against Taxes
Section 10 - Employer's Liability
Section 12 - Effect of Payment
Section 13 - Amount of Estimated Tax