Mass. Gen. Laws » Part I Title IX Chapter 62C
Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 73 (2026)

Tax evasion, failure to collect or pay tax, keep records or supply information; penalties

✓ current as of July 2026
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Section 73. (a) Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the statutes referred to in section two or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than one hundred thousand dollars or five hundred thousand dollars in the case of a corporation, or by imprisonment for not more than five years, or both, and shall be required to pay the costs of prosecution.

(b) Any person required under this chapter or the statutes referred to in section two to collect, account for, and pay over any tax to the commissioner who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than ten thousand dollars, or by imprisonment for not more than five years, or both, and shall be required to pay the costs of prosecution.

(c) Any person required under this chapter or the statutes referred to in section two or by regulations made under authority thereof to pay any estimated tax or tax, make a return, keep records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and shall be fined not more than twenty-five thousand dollars or one hundred thousand dollars in the case of a corporation, or by imprisonment for not more than one year, or both, and shall be required to pay the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is not addition to tax under chapter sixty-two B or sixty-three B with respect to such failure.

(d) In lieu of any other penalty provided by law, except the penalty provided by section eleven A of chapter sixty-two B, any person required under the provisions of section five of chapter sixty-two B to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under said section five, or regulations prescribed thereunder, shall, for each offense, be guilty of a misdemeanor and shall be fined not more than one thousand dollars, or by imprisonment for not more than one year, or both.

(e) In lieu of any other penalty provided by law, except the penalty provided by section eleven A of chapter sixty-two B, any individual required to supply information to his employer under section four of chapter sixty-two B who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder that would require an increase in the tax to be withheld under section two of chapter sixty-two B, shall be guilty of a misdemeanor and shall be fined not more than one thousand dollars, or by imprisonment for not more than one year, or both.

(f) Any person who:—

(1) Willfully makes and subscribes any return, statement, or other document, that contains or is verified by a written declaration that is made under the penalties of perjury, and that he does not believe to be true and correct as to every material matter; or

(2) Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under this chapter or the statutes referred to in section two of this chapter, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge and consent of the person authorized or required to present such return, affidavit, claim or document; or

(3) Willfully simulates or falsely or fraudulently executes or signs any bond, permit or other document required by this chapter or the statutes referred to in section two of this chapter, or by any regulation made in pursuance thereof, or willfully procures the same to be falsely or fraudulently executed or advises, aids in, or connives at such execution thereof; or

(4) Willfully removes, deposits, or conceals, or is concerned with removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section fifty-three, with intent to evade or defeat the assessment or collection of any tax; or

(5) Any person who, in connection with the preparation of a tax return for another, the filing of a tax return or the payment of any tax, receives money from such other person on the understanding that it is to be paid over to the commissioner to discharge, in whole or in part, such other person's tax liability and willfully fails to pay over the same to the commissioner, shall be guilty of a felony and, upon conviction thereof, shall be fined not more than one hundred thousand dollars or five hundred thousand dollars in the case of a corporation or by imprisonment for not more than three years, or both, together with the costs of prosecution.

(g) Any person who willfully delivers or discloses to the commissioner any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than ten thousand dollars or fifty thousand dollars in the case of a corporation, or by imprisonment for not more than one year, or both.

(h) Whoever willfully corrupts or by force or threats of force, including any threatening letter or communication, endeavors to intimidate or impede an officer or employee of the commonwealth acting in an official capacity under this chapter, or in any other way corrupts or by force or threats of force, including any threatening letter or communication, obstructs or impedes, or endeavors to obstruct or impede, the due administration of this chapter, shall upon conviction thereof, be fined not more than five thousand dollars, or imprisoned not more than three years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than three thousand dollars or imprisoned not more than one year, or both. The term ''threats of force'', as used in this subsection, means threats of bodily harm to the officer or employee of the commonwealth or to a member of his family.

(i) Any person who, for the purpose of evading payment of sales or use tax, willfully gives to another a certificate under the provisions of chapter sixty-four H or sixty-four I known by him to be fraudulent or false as to any material matter shall be fined not more than ten thousand dollars or imprisoned for not more than one year, or both; provided that any corporation which commits such offense shall be punished by a fine of not more than fifty thousand dollars.

Notes of Decisions
Cited in 14 cases (3 in the last 5 years), 1979–2026 · leading case: Commonwealth v. Mills, 764 N.E.2d 854 (Mass. 2002).
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Commonwealth v. Mills, 764 N.E.2d 854 (Mass. 2002). “266, § 67B; and four counts of failure to make tax returns, in violation of G. L. c. 62C, § 73 (c). Based on the five larceny convictions, the judge adjudicated the defendant a “common and notorious thief” pursuant to G.”
Commonwealth v. Kingston, 706 N.E.2d 1153 (Mass. App. Ct. 1999). · cites it 3× “Following a jury-waived trial, a Superior Court judge found the defendant guilty under G. L. c. 62C, § 73(/)(l), as inserted by St.”
United States v. McElroy, 587 F.3d 73 (1st Cir. 2009). “See Mass. Gen. Laws ch. 62C, § 73(a). There is no question that the *89 defendants’ victims were similar (federal and state governments), the defendants committed both crimes with the same accomplices (Wallace, Van Son and Trieu), had a common purpose (tax evasion), and evinced…”
Silva v. Garland, 27 F.4th 95 (1st Cir. 2022). “, Mass. Gen. Laws ch. 62C, § 73(a)- (b), (f) (defining several tax-related felonies, such as the willful evasion of or "failure to collect or truthfully account" for a tax); id.”
Commonwealth v. Moore, 688 N.E.2d 1021 (Mass. App. Ct. 1998). · cites it 4× “62C, § 73(a), and wilfully subscribing false Massachusetts tax returns in 1991 and 1992, G. L. c. 62C, § 73(/)(l). 1 The defendant claims that the judge committed error by denying his motion for a required finding of not guilty as to each charge.”
Commonwealth v. Mills, 745 N.E.2d 981 (Mass. App. Ct. 2001). “266, § 67B; and four counts of failure to make *367 tax returns, G. L. c. 62C, § 73(c). After finding the defendant to be a “common and notorious thief” pursuant to G.”
Walden v. Bd. of Reg. in Nursing, 479 N.E.2d 665 (Mass. 1985). “The certification, however, is thereby directed more exclusively against criminal evasion of State tax laws such as those described in G. L. c. 62C, § 73. If the oath requirement has as compulsive an effect on certain applicants as we suggest and is directed against criminal tax…”
Chirillo v. Comm'r of Revenue, 515 N.E.2d 601 (Mass. App. Ct. 1987). “” For example, G. L. c. 62C, § 73(c), as appearing in St.”
Commonwealth v. Garabedian, 395 N.E.2d 467 (Mass. App. Ct. 1979). “Under currently applicable law, which does not differ in substance from the prior law, the offense described by G. L. c. 62C, § 73, is the wilful failure to file a tax return when due.”
Comm'r of Revenue v. Demoulas Super Markets, Inc., 588 N.E.2d 625 (Mass. 1992). “Whether the Department decides to pursue criminal charges under G. L. c. 62C, § 73, or civil penalties under G.”
Commonwealth v. Steven R. Nygren. (Mass. App. Ct. 2025). · cites it 2× “" G. L. c. 62C, § 73 (c). Willful conduct requires proof of the defendant's "voluntary, intentional violation of a known legal duty.”
Commonwealth v. Steven R. Bankert. (Mass. App. Ct. 2026). “See G. L. c. 62C, § 73 (c). The jury could find that the defendant was a resident of Massachusetts and that he made more than $8,000 in each of the tax years, G.”
Show all 14 citing cases →
— Mass. Gen. Laws ch. 62C, § 73(a) — 4 cases
United States v. McElroy, 587 F.3d 73 (1st Cir. 2009). “See Mass. Gen. Laws ch. 62C, § 73(a). There is no question that the *89 defendants’ victims were similar (federal and state governments), the defendants committed both crimes with the same accomplices (Wallace, Van Son and Trieu), had a common purpose (tax evasion), and evinced…”
Silva v. Garland, 27 F.4th 95 (1st Cir. 2022). “, Mass. Gen. Laws ch. 62C, § 73(a)- (b), (f) (defining several tax-related felonies, such as the willful evasion of or "failure to collect or truthfully account" for a tax); id.”
Commonwealth v. Kingston, 706 N.E.2d 1153 (Mass. App. Ct. 1999). “Following a jury-waived trial, a Superior Court judge found the defendant guilty under G. L. c. 62C, § 73(/)(l), as inserted by St.”
Commonwealth v. Moore, 688 N.E.2d 1021 (Mass. App. Ct. 1998). “62C, § 73(a), and wilfully subscribing false Massachusetts tax returns in 1991 and 1992, G. L. c. 62C, § 73(/)(l). 1 The defendant claims that the judge committed error by denying his motion for a required finding of not guilty as to each charge.”
— Mass. Gen. Laws ch. 62C, § 73(c) — 2 cases
Commonwealth v. Mills, 745 N.E.2d 981 (Mass. App. Ct. 2001). “266, § 67B; and four counts of failure to make *367 tax returns, G. L. c. 62C, § 73(c). After finding the defendant to be a “common and notorious thief” pursuant to G.”
Chirillo v. Comm'r of Revenue, 515 N.E.2d 601 (Mass. App. Ct. 1987). “” For example, G. L. c. 62C, § 73(c), as appearing in St.”
— Mass. Gen. Laws ch. 62C, § 73(g) — 1 case
Commonwealth v. Moore, 688 N.E.2d 1021 (Mass. App. Ct. 1998). “62C, § 73(a), and wilfully subscribing false Massachusetts tax returns in 1991 and 1992, G. L. c. 62C, § 73(/)(l). 1 The defendant claims that the judge committed error by denying his motion for a required finding of not guilty as to each charge.”
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