Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 35, § 47

An officer or person named in section forty-four or forty-five who refuses or neglects to comply with any provision thereof, or who, for more than ten consecutive days, refuses or neglects to enter in the cash book prescribed by the director of accounts all money received or expended by him in his official capacity or on account of the same, or refuses or neglects to give any information within his knowledge required by said director or his representative shall be reported by the director to the attorney general, and shall be punished by a fine of not more than one hundred dollars.