Chapter 9-4 Tax Exemptions 14. Interest and other penalties. A. General rule. The provisions of M.G.L. c. 62C relating to interest and penalties are applicable to any failure to pay the tax imposed by M.G.L. c. 64H or c. 64I and 830 CMR 64H.25.1. B. Suspension and revocation of Vendor’s Registration Certificates. Any Massachusetts dealer or Massachusetts lessor who fails to pay any tax required from such dealer or lessor under the provision of M.G.L. c. 64H or c. 64I and 830 CMR 64H.25.1, may be subject to suspension and revocation of its Massachusetts Vendor’s Registration Certificate (Form ST-1). C. Criminal penalties. The criminal penalties for evasion of tax provided in M.G.L. c. 62C are applicable to the tax imposed by M.G.L. c. 64H and c. 64I and 830 CMR 64H.25.1. D. Other penalties. The provisions of 830 CMR 64H.25.1(14), are in addition to any other penalties imposed by law or established by the Commissioner. 9:48