Massachusetts General Laws

Mass. Gen. Laws ch. 266, § 67 (2026)

Corporate books; false entries with intent to defraud

✓ current as of July 2026

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Section 67. An officer of a corporation or an agent, clerk or servant of a person, firm or corporation who makes a false entry or omits to make a true entry in any book of such person, firm or corporation, with intent to defraud, and any person whose duty it is to make a record or entry of the transfer of stock, or of the issuing or cancelling of certificates thereof, or of the amount of stock issued by a corporation, in any book thereof, who, with intent to defraud, omits to make a true record or entry thereof, shall be punished by imprisonment in the state prison for not more than ten years or in the house of correction for not more than one year.

Notes of Decisions

Cited in 8 cases, 1967–2008 · leading case: Commonwealth v. McGowan, 510 N.E.2d 239 (Mass. 1987).

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Commonwealth v. McGowan, 510 N.E.2d 239 (Mass. 1987). · cites it 3× “(TDS), in violation of G. L. c. 266, § 67 (1984 ed.). 1 TDS, a service corporation in the business of paying and auditing freight bills for other companies, was formed in 1970 by Arthur Finger and four others.”

Commonwealth v. Caparella, 874 N.E.2d 682 (Mass. App. Ct. 2007). · cites it 2× “266, § 30; and of the offense of making false entries in MSO’s financial records with intent to defraud in violation of G. L. c. 266, § 67. Upon the conviction of larceny the trial judge sentenced the defendant to a term of two and one-half years in the house of correction.”

Commonwealth v. Murray, 519 N.E.2d 1293 (Mass. 1988). “” Therefore, the Commonwealth may properly accuse the defendant of 180 larcenies and 128 makings of false entry with intent to defraud, even though the victim on every occasion was a single corporation and the defendant’s methods never varied.”

Commonwealth v. Biagiotti, 888 N.E.2d 364 (Mass. 2008). · cites it 2× “A grand jury returned three indictments against the defendant, an employee of the Massachusetts Port Authority (Massport), charging him with making false entries in corporate books, in violation of G. L. c. 266, § 67 (§ 67) 1 ; fraud in *600 procurement, in violation of G.”

Commonwealth v. Melanson, 760 N.E.2d 794 (Mass. App. Ct. 2002). “274, § 7) to commit the larceny, 1 and to make false entries in corporate books (G. L. c. 266, § 67). 2 On this appeal the defendant challenges the sufficiency of the evidence to support the conspiracy convictions.”

Commonwealth v. Hamblen, 225 N.E.2d 911 (Mass. 1967). “1 In addition, Leventhal was tried on three indictments alleging violation of G. L. c. 266, § 67 (false entries in corporate books), and two indictments alleging violation of G.”

Commonwealth v. Goodman, 9 Mass. L. Rptr. 318 (Mass. Super. Ct. 1998). · cites it 2× “Murray, supra at 774 (successive false entries on corporate books under G.L.c. 266, §67). If a statute reveals an intent to make several acts only one single continuous offense, the commonwealth cannot charge the defendant with multiple offenses.”

Commonwealth v. Giordano, 25 Mass. L. Rptr. 4 (Mass. Super. Ct. 2008). “He is also charged with four counts of making false entries in the company books in violation of G.L.c. 266, §67. As noted above, it is only the larceny charges that are the subject of the motion.”

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