{"data":{"id":"us-ma/mass.-gen.-laws-ch.-59-91","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 59, § 91","heading":"Fraudulent lists; penalties","body":"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.","path":["Part I","Title IX","Chapter 59"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section91","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:54Z","sha256":"8c7c1f81877cf9a002d8f426de2342b120f774491ae21ef7eeb749a09309aada","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-59-90","next":"us-ma/mass.-gen.-laws-ch.-59-92"},"notice":"GroundRules: Original legal text. Not legal advice."}