Mass. Gen. Laws ch. 62E § 14
Unless otherwise required by applicable law, an institution furnishing a report or providing information to the commissioner under either subsection (a) or subsection (b) of section four shall not disclose to a depositor or an account holder that the name of such person has been received from or furnished to the commissioner; provided, however, that an institution may disclose to its depositors or account holders that under the financial institution match system the commissioner has the authority to request certain identifying information on certain depositors or account holders. If an institution willfully violates the provisions of this section, such institution shall pay to the commissioner the lesser of one thousand dollars or the amount on deposit or in the account of the person to whom such disclosure was made. An institution shall incur no obligation or liability to a depositor or account holder or any other person arising from the furnishing of a report or information to the commissioner under section four, or from the failure to disclose to a depositor or account holder that the name of such person was included in a list furnished by the commissioner or in a report furnished by the institution to the commissioner. An institution may charge an account levied on by the commissioner a fee, as determined by the commissioner, of not less than twenty nor more than fifty dollars which shall be deducted from such account prior to remitting any funds to the commissioner.
Mass. Gen. Laws ch. 62E, § 14