Mass. Gen. Laws ch. 167 § 7
In addition to the reports required by law, banks shall make such other statements and reports to the commissioner as he may require. The commissioner shall furnish blank forms for all statements or reports required to be made to him. Any bank neglecting to make the returns required by law or by the commissioner, or failing to amend such report within fifteen days after notice from him, shall, unless such neglect or failure is due to justifiable cause and not due to wilful neglect, forfeit to the commonwealth, five dollars for each day during which such neglect continues, to be recovered by an information in equity in the name of the attorney general at the relation of the commissioner, brought in the supreme judicial court for Suffolk county.
Mass. Gen. Laws ch. 167, § 7