Mass. Gen. Laws ch. 151D § 11
In addition to any other penalty of punishment otherwise prescribed by law any person or employee, and the president, secretary, and treasurer, or officers exercising corresponding functions, of a corporation which is an employer, who is party to an agreement to pay or provide the contributions or benefits covered by this chapter or who is so required to pay these contributions or benefits under the terms of sections twenty-six and twenty-seven of chapter one hundred and forty-nine, and who refuses or fails or neglects to pay such contributions or payments within thirty days after such payments are required to be made shall be punished by a fine of not more than five hundred dollars or by imprisonment in a jail or house of correction for not more than one year, or both.
A complaint under this section may be brought in the municipal court of the city of Boston, or in a district court within the territorial jurisdiction of which the employer has his principal place of business, or within which the contributions are to be paid, or, if said complaint is brought against an officer of a corporation, within which said officer lives.
Mass. Gen. Laws ch. 151D, § 11