Mass. Gen. Laws ch. 159 § 31
The department may, from time to time, prescribe forms of accounts, records and memoranda for the common carriers under its supervision, or for such classes of common carriers as it shall establish. The forms shall conform as nearly as may be to those established by the interstate commerce commission. The accounts of such common carriers shall be kept in accordance with the forms prescribed. It shall have access to the list of stockholders of any railroad corporation or railway company and may cause the said list or any part thereof to be copied for its information or for the information of said stockholders. Any railroad corporation or railway company which refuses to submit its books to the examination of the department or unreasonably neglects to keep its accounts in the method prescribed by the department shall forfeit not more than five thousand dollars.
Mass. Gen. Laws ch. 159, § 31