Mass. Gen. Laws ch. 55 § 22
Any person or the treasurer of a corporation, association, organization or other group of persons, other than a political committee organized under section 5, which has given, paid, expended or contributed, or promised to give, pay, expend or contribute, any money or other thing of value in order to influence or affect the vote on any question submitted to the voters shall file reports setting forth the amount or value of every gift, payment, expenditure or contribution or promise to give, pay, expend or contribute, together with the date, purpose and full name and address of the person to whom it was made.
Any person who makes an expenditure of $250 or more other than a contribution to a ballot question committee or incurs a liability of $250 or more to influence or affect the vote on any question submitted to the voters shall file reports setting forth the amount or value of the expenditure or liability, together with the date, purpose and full name of the person to whom the expenditure was made or the liability incurred.
If the question appears on ballots at a state election, such report shall be filed with the director as follows: (1) the sixtieth day prior to the election; (2) on or before the fifth and twentieth day of each month complete as of the preceding first and fifteenth day of the month, until the election; (3) the twentieth day of November following such election, complete as of the fifteenth day of the month; and (4) the twentieth day of January of each year, complete as of the thirty-first day of December of the prior year, until all declared liabilities of such person or corporation, association, organization or other group of persons have been discharged.
If the question appears on ballots at a city or town election or appears on ballots for use in a city or town at a state election, such report shall be filed with the city or town clerk as follows: (1) the eighth day preceding a preliminary or primary, including a caucus, the eighth day preceding a city or town election and, if a city election, as a final report, the twentieth day of January in the following year, complete as of the thirty-first day of December of the prior year and, if a town election, as a final report, the thirtieth day following such election; (2) the eighth day preceding a special primary, including a caucus, the eighth day preceding a special election and, as a final report, the thirtieth day following a special election; and (3) the twentieth day of January of each year, complete as of the thirty-first day of December of the prior year, until all declared liabilities of such person or corporation, association, organization or other group of persons have been discharged.
Except as otherwise provided, the end of the reporting period of each report required to be filed under the provisions of this section shall be as of the tenth day preceding the last day for filing. The beginning of the reporting period for each report subsequent to the initial report shall be the day following the end of the reporting period of the last report filed. A person, corporation, association, organization or group required to file a report under this section is also subject to subvendor disclosure requirements under section 18D.
Any person or corporation, association, organization or other group of persons, other than a political committee organized under said section 5, violating any provision of this section shall be punished by a fine of not more than $50,000 and any officer, director or agent of any such person or corporation, association, organization or other group of persons violating any provision hereof or authorizing any such violation or any person who violates or in any way knowingly aids or abets the violation of any provision hereof shall be punished by a fine of not more than $10,000 or by imprisonment for not more than one year or by both such fine and imprisonment.
Mass. Gen. Laws ch. 55, § 22