Mass. Gen. Laws ch. 93 § 15
No officer, agent, clerk or servant of a mining corporation, and no person dealing in the shares of such corporation, shall cause to be published any advertisement of the shares of such corporation in which any statement is made of the value of the property of the corporation, or of its present or prospective earnings, or of a prospective increase in the price of the shares, unless the president and a majority of the directors of such corporation, within sixty days prior to the date of the publication of such advertisement, shall have filed with the state secretary in such form as he shall prescribe, a statement on oath of the financial condition of the corporation, a full description of its property, and a statement of the earnings, if any, from the operation of the same for the fiscal year next preceding the date of the filing of the said statement. Whoever violates this section shall be punished by a fine of not more than two hundred dollars or by imprisonment for not more than one year.
Mass. Gen. Laws ch. 93, § 15