Massachusetts General Laws Part III. Courts, Judicial Officers and Proceedings in Civil Cases (Ch. 211-262) Ch. 262, § 8A

Each deputy sheriff and constable shall annually on or before the fifteenth day of April file with the county treasurer an account signed by him under the penalties of perjury of all fees and money received by him under the provisions of section eight for the service of civil process, or, if two or more deputy sheriffs and constables share such fees and money between themselves, they may file such an account jointly, provided that each shall subscribe the same under the penalties of perjury.