Mass. Gen. Laws ch. 59, § 91: Fraudulent lists; penalties

Section 91. Whoever, with intent to defeat or evade any provision of law as to the assessment or payment of taxes, delivers or discloses to an assessor or assistant assessor a false or fraudulent list, return or schedule of property, as and for a true list of his estate not exempt from taxation, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year.