Mass. Gen. Laws ch. 140 § 147
The police commissioner of the city of Boston and the clerks of other cities and towns shall issue dog licenses and tags, receive the money therefor and pay such funds into the treasuries of their respective cities and towns on the first Monday of each month or more often, at their discretion. The clerks of cities and towns, except the city of Boston, may retain for their own use $.75 cents for each license issued, unless otherwise provided by law, and shall certify under penalties of perjury the amounts of money thus received and paid over to them. The police commissioner of the city of Boston and each city or town clerk shall make a record of the name of the owner or keeper of each dog licensed and the name, registered number and description of each dog licensed. Such records shall be open to public inspection during the usual office hours of the city or town clerk. All blanks for the licenses and tags and the record books shall be paid for out of the city or town treasury. The police commissioner of the city of Boston and any city or town clerk or city or town treasurer violating this section shall be punished by a fine of not less than $50 nor more than $500 or by imprisonment for not less than 1 month nor more than 1 year in a jail or house of correction, or both such fine and imprisonment. If a city or town clerk neglects or fails to pay the money into the city or town treasury as required by this section, the city or town may recover the amount thereof for the benefit of the city or town, with all damages sustained through such neglect or failure, and interest thereon, in an action on the official bond required, in the case of a city clerk, by section 13A of chapter 41 and, in the case of a town clerk, by section 13 of said chapter 41. All payments required under this section shall be subject to section 52 of said chapter 41.
Mass. Gen. Laws ch. 140, § 147