Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 90, § 26

Every person operating a motor vehicle which is involved in an accident in which any person is killed or injured or in which there is damage in excess of one thousand dollars to any one vehicle or other property shall, within five days after such accident, report in writing to the registrar on a form approved by him and send a copy thereof to the police department having jurisdiction on the way where such accident occurred;  provided, however, that such police department shall accept a report filed by an owner or operator whose vehicle has been damaged in an accident in which another person has unlawfully left the scene of such accident.  Such report shall not be required during the period of incapacity of any person who is physically incapable of making a report.  If the operator is not the owner of the vehicle and is physically incapable of making such written report, the owner shall within five days after the accident make such report based on such knowledge as he may have and such information as he can obtain regarding the accident.

The registrar may require any such operator or owner to file a supplementary written report whenever in the opinion of the registrar the original report is insufficient.

The registrar may revoke or suspend the license of any person violating any provision of this section.