ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Failure to file return, list or report, or information required by Sec. 8; penalty
Section 77. Any individual, partnership, association, trust, corporate trust or corporation failing without reasonable excuse to file a return, list or report, or otherwise give information, as required by section eight, shall be punished by a fine of not less than twenty-five nor more than five hundred dollars.