Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 29, § 29H

(a) Except as otherwise provided by law, the comptroller may assess late charge rates, in addition to any other late fees or interest provided by law, against any person, entity or contractor owing an overdue payment to the commonwealth, or to a city, town housing or other authority or entity as provided under section 8 of chapter 7A, subject to the following provisions:--

(b) The comptroller may adopt rules and regulations to implement this section.

(c) The comptroller shall deposit all late fees and interest that the comptroller collects on behalf of the commonwealth in the revenue account that pertains to the original accounts receivable, and shall retain and expend all other late charges assessed under this section without further appropriation, in consultation with the information technology division of the executive office for administration and finance, for the costs of electronic revenue collection options, including intercept, that increase revenue and debt collection within the commonwealth.

(d) The comptroller shall include in the annual financial report a summary report on any late charges collected under this section during the t preceding fiscal year. The report shall include the number, amounts and frequency of late charges collected, summarized by state agency and secretariat, where applicable.