Section 6A. Whoever signs and delivers to a purchaser or purchasers, or to any person or persons designated by such purchaser or purchasers, a deed, instrument or writing which does not have the stamps required by this chapter affixed thereto or to the vellum, parchment or paper upon which it is written or printed, or whoever leaves or causes to be left for recording or registration in any registry of deeds within the commonwealth an original deed, instrument or writing which does not have the stamps required by this chapter affixed thereto or to the vellum, parchment or paper upon which it is written or printed, or a duplicate deed, instrument or writing without first having left or caused to be left for recording or registration in a registry of deeds within the commonwealth the original thereof, shall be subject to such penalty, not exceeding one hundred dollars, as the commissioner may determine. Such penalty shall be payable upon notice from the commissioner and shall be collected in the same manner as the excise imposed by this chapter. For good and sufficient cause, the commissioner may abate such penalty in whole or in part.
In no event shall the provisions of this section operate to impair the validity of any deed, instrument or writing or the validity of its recording or registration.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64d - Excise on Deeds, Instruments and Writings
Section 1 - Rate of Taxation; Instrument Excepted
Section 2 - Person Subject to Tax; Method of Denoting Payment; ''person'' Defined
Section 3 - Use of Stamps for Payment of Tax; Metering Machines, Etc.
Section 3a - Funds at Registries of Deeds for Purchase of Excise Stamps for Sale, Etc.
Section 3b - Reimbursement by State of Counties for Bond Premiums
Section 4 - Erroneously Affixed Stamps; Abatement
Section 6 - Powers and Duties of Commissioner; Penalty for Interference, False Entries, Etc.
Section 6a - Failure to Affix Stamps; Penalty
Section 6b - Refusal to Register; Lack of Required Stamps
Section 7 - Penalty for False Affixation of Stamps
Section 8 - Penalty for Illegal Removal of Stamp
Section 9 - Penalty for Fraudulent Use of Stamp
Section 10 - Disposition of Tax Receipts
Section 11 - Deeds Excise Fund