Mass. Gen. Laws » Part IV Title I Chapter 266
Massachusetts General Laws

Mass. Gen. Laws ch. 266, § 92 (2026)

False or exaggerated statements; making or publishing; prohibition

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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Section 92. Whoever wilfully and with intent to defraud makes or publishes, or causes or permits to be made or published in any way whatever, any book, prospectus, notice, report, statement, exhibit, advertisement or other publication of or concerning the affairs, financial condition, property or assets of any corporation, joint stock association, partnership or individual, which said book, prospectus, notice, report, statement, exhibit, advertisement or other publication contains any statement which is false or wilfully exaggerated and which shall have a tendency to give a less or greater apparent value to the shares, bonds, property or assets of such corporation, joint stock association, partnership or individual, or any part of said shares, bonds, property or assets, than said shares, bonds, property or assets or any part thereof shall really and in fact possess, shall be punished by a fine of not more than five thousand dollars or by imprisonment for not more than ten years, or both.

Notes of Decisions
Cited in 3 cases, 1993–2008 · leading case: Commonwealth v. Campbell, 616 N.E.2d 430 (Mass. 1993).
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Commonwealth v. Campbell, 616 N.E.2d 430 (Mass. 1993). · cites it 7× “2 The statute under which she was convicted, G. L. c. 266, § 92 (1990 ed.), subjects to criminal liability “[wjhoever wilfully and with intent to defraud makes or publishes, or causes or permits to be made or published in any way whatever, any book, prospectus, notice, report,…”
Commonwealth v. DoVale, 785 N.E.2d 416 (Mass. App. Ct. 2003). “110A, § 101); (3) wilfully overstating a company’s assets with intent to defraud (G. L. c. 266, § 92); and (4) keeping a “bucket shop” or engaging in “bucketing” transactions (G.”
Commonwealth v. Giordano, 25 Mass. L. Rptr. 4 (Mass. Super. Ct. 2008). · cites it 2× “697 (1993), which construed the application of G.L.c. 266, §92 (willful false statements) to an alleged partnership.”
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