Every candidate shall keep detailed accounts of all contributions received by him, or by a person acting on his behalf, and of all expenditures made by him, or by a person acting on his behalf. Said accounts may be kept by an agent duly authorized thereto, but the candidate shall be responsible for said accounts, which shall be kept separate and distinct from all other accounts and shall include contributions made by the candidate from his own personal funds or otherwise. Said accounts shall include:
The candidate shall preserve all receipted bills and accounts relative to all contributions received, expenditures made and any other campaign finance activity, which shall include the full name and residential address of all persons who have made a contribution to said candidate regardless of the amount of said contribution. The candidate shall preserve said receipted bills and accounts for six years from the date of the relevant election.
In addition to the information otherwise required by this section, a candidate shall keep and preserve accounts including the occupation and employer or employers of each person who has made a contribution in an amount or value of two hundred dollars or more in any one calendar year, and such information for each contribution of less than two hundred dollars, if the aggregate of all contributions received from such contributor within any one calendar year is two hundred dollars or more; provided, however, that a candidate shall satisfy such requirement of including said occupation and employer by requesting a contributor's occupation and employer at the time a contribution is solicited and making one additional written request. A candidate shall be allowed to keep any such contribution if such candidate has complied with the provisions of this paragraph.
Violation of any provision of this section shall be punished by imprisonment for not more than one year, or by a fine of not more than one thousand dollars, or both.
Mass. Gen. Laws ch. 55, § 2