Mass. Gen. Laws ch. 159B § 17
In case of failure or refusal on the part of any person, including shipper, consignee, consignor, leasing company, motor carrier, broker, his executor, administrator, guardian, conservator, assignee, receiver, and trustee, to submit accounts, records or memoranda of such person or persons, motor carrier, shipper, consignee, consignor or leasing company in its possession or control, in so far as such accounts, records or memoranda relate to the transportation of property by common carrier or contract carrier and charges therefor, to the inspection of the department or its authorized representatives, such person, motor carrier, shipper, consignee, consignor, broker, leasing company or fiduciary shall be punished by a fine of two hundred dollars for each and every day during the continuance of such offense, such fine to be paid into the treasury of the commonwealth.
Mass. Gen. Laws ch. 159B, § 17