{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63-79","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63, § 79","heading":"Penalty for failure to make return for corporate franchise tax","body":"Section 79. Any corporation, company or association, liable to taxation under section fifty-eight, neglecting to make the returns required by subsection (h) of section twelve of chapter sixty-two C, or refusing or neglecting, when required, to submit to the examinations provided for in section sixty-nine of this chapter, shall forfeit such sum not greater than two per cent upon the par value of its capital stock as the court may deem just and equitable.","path":["Part I","Title IX","Chapter 63"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section79","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:07Z","sha256":"4ef55ad795d1ceb35835a97129352353da7c26b0a8ed6928ff22d041fc21df1c","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63-77-78","next":"us-ma/mass.-gen.-laws-ch.-63-80"},"notice":"GroundRules: Original legal text. Not legal advice."}