Mass. Gen. Laws ch. 140 § 98
Each person required by sections ninety-six to one hundred and fourteen, inclusive, to be under the supervision of the commissioner shall annually, on or before a date to be determined by the commissioner, file a report with said commissioner containing such information as said commissioner may require concerning the business and operations during the preceding calendar year at each licensed place of business conducted by a licensee within the commonwealth. Any person neglecting to file such report or failing to amend such report within fifteen days after notice from said commissioner directing the same shall, unless such neglect or failure is due to justifiable cause and not due to wilful neglect, pay to the commonwealth fifty dollars for each day during which such neglect or failure continues.
Mass. Gen. Laws ch. 140, § 98