Mass. Gen. Laws ch. 62E § 9
An employer or payor of income required to submit a report pursuant to this chapter who fails, without reasonable cause, to comply with such reporting requirements shall be liable for a penalty assessed by the department in the following amount for each employee, contractor or other recipient of periodic income with respect to whom such employer or payor of income is required to file a report but who is also not included in such report or for whom the required information is not accurately reported for each employee, contractor or other recipient of periodic income required to be included:-- up to $25 for each employee, contractor or other recipient of periodic income or, if the result of a conspiracy between the employer and the employee, or contractor or other recipient of periodic income not to supply the required report or to supply a false or incomplete report, $500 for each such employee, contractor or other recipient of periodic income.
Any person who is required to submit a report pursuant to the provisions of section 4 who fails, without reasonable cause, to comply with such reporting requirements or who willfully renders false information in reply to such request, shall be liable for a penalty assessed by the department of $1,000. Said department may collect a penalty assessed under this section by any means authorized for the collection of corporate or partnership taxes under chapter 62C.
Mass. Gen. Laws ch. 62E, § 9