Section 323.04 - 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 323.04(2).Amended by Mass Register Issue 1336, eff. 4/7/2017.Amended by Mass Register Issue 1449, eff. 8/6/2021.Amended by Mass Register Issue 1508, eff. 11/1/2023.