Section 34.14 - Tax Laws and Disclosures(1)Obligation to Comply with Applicable Tax Laws Including Disclosures. DFSOs shall comply with all applicable tax laws and regulations including, without limitation, laws and regulations applicable to tax withholding and laws and regulations applicable to providing information about winnings and withholdings to taxing authorities and to DFS Consumers.(2)Disclosure of Potential Tax Liabilities. DFSOs shall disclose potential tax liabilities to DFS Consumers in the on-boarding process and again at the time of award of any prize in excess of $600. Such disclosures will include a statement that the obligation to pay applicable taxes on winnings is the responsibility of the DFS Consumer and that failure to pay applicable tax liabilities may result in civil penalties or criminal liability.Adopted by Mass Register Issue 1310, eff. 4/8/2016.