Section 356.04 - Filing and Reporting Requirements(1)Cost Reporting Requirements. All providers must comply with the requirements of 957 CMR 6.00: Cost Reporting Requirements.(2)Penalties 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 government unit will notify the provider in advance of its intention to impose a penalty under 101 CMR 356.04(2).Amended by Mass Register Issue 1511, eff. 12/22/2023.