Section 26. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than five thousand dollars, or by imprisonment for not more than two and one half years, or both.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 65c - Massachusetts Estate Tax
Section 2 - Computation of Estate Tax
Section 2a - Transfer of Estate and Real Property; Tax
Section 3 - Exemption and Deductions
Section 3a - Qualified Terminable Interest Property
Section 4 - Nonresident Decedents; Tax on Certain Property Located in Commonwealth
Section 4a - Generation-Skipping Transfers
Section 5 - Valuation; Gross Estate
Section 6 - Executor's Liability for Tax
Section 7 - Discharge of Executor's Personal Liability
Section 8 - Records, Statements and Returns; Rules and Regulations
Section 10 - Extension of Due Date for Payment of Tax
Section 13 - Fraudulent Underpayment; Penalty
Section 14 - Lien for Unpaid Tax; Liability for Delinquent Tax; Release or Discharge of Lien
Section 15 - Assessment of Tax on Decedent's Transferee
Section 16 - Executor; Fiduciaries; Assumption of Powers and Duties
Section 21 - Death Taxes of Nonresident Decedent; Proof of Payment; Filing
Section 24 - Documents; Issuance; Fees
Section 26 - Tax Evasion; Penalties
Section 27 - Willful Failure to Pay Tax or Provide Information; Penalties