Section 321.04 - Filing and Reporting Requirements(1)Required Reports. Reporting requirements are governed by 957 CMR 6.00: Cost Reporting Requirements.(2)Penalty for Noncompliance. The purchasing governmental unit may impose a penalty in the amount of up to 15% of its payments to any provider that fails to submit required information. The purchasing governmental unit will notify the provider in advance of its intention to impose a penalty under 101 CMR 321.04(2).Adopted by Mass Register Issue 1538, eff. 1/3/2025.