Mass. Gen. Laws ch. 55 § 28
The clerk of cities and towns shall inspect all statements and reports of candidates, or nonelected political committees supporting such candidates, filed with them, within thirty days of the reporting dates required by this chapter, and all other statements and reports within sixty days of the reporting dates required by this chapter. If upon examination of the records it appears that any candidate or political committee has failed to file a statement or report as required by law, or if it appears to the clerk that any such statement or report filed with him does not conform to law, or upon written complaint by five registered voters that a statement or report does not conform to law, or that any candidate or political committee has failed to file a statement or report required by law, the city or town clerk, as the case may be, shall, in writing, notify the delinquent person. Such complaint shall state in detail the grounds of objection, shall be sworn to by one of the subscribers, and shall be filed with the proper city or town clerk within ten days after the required date for filing a statement or report within ten days after the actual filing of a statement or report, or an amended statement or report.
Mass. Gen. Laws ch. 55, § 28