Mass. Gen. Laws ch. 155 § 23
A corporation not subject to chapter one hundred and fifty-six shall within fifteen days after a written request by a stockholder thereof, made not less than thirty nor more than sixty days prior to the time fixed for the annual meeting of stockholders, cause a complete list of the stockholders as of the sixtieth day prior to the time so fixed, with the residence of and the number of shares belonging to each stockholder, to be made and filed in the office of the state secretary. The list shall be in such form as the secretary shall require or approve, and shall be signed and sworn to by the treasurer of the corporation or by some other officer cognizant of the facts specially appointed by the corporation to make the same. If a corporation and its treasurer or other officer so specially appointed omits or neglects to cause a list of stockholders to be so made and filed, they shall each forfeit not more than one thousand dollars to be recovered in the manner provided in section forty-two of chapter one hundred and fifty-eight.
Mass. Gen. Laws ch. 155, § 23