Massachusetts General Laws
Chapter 64d - Excise on Deeds, Instruments and Writings
Section 9 - Penalty for Fraudulent Use of Stamp

Section 9. Whoever fraudulently makes use of an adhesive stamp to denote the payment of the excise imposed by this chapter, without effectually cancelling it in accordance with section two, shall be punished by a fine of not less than two hundred nor more than five hundred dollars.