Massachusetts General Laws
Chapter 182 - Voluntary Associations and Certain Trusts
Section 14 - Failure to File Report

Section 14. If the trust or association fails to file its report within the time required by law, the state secretary shall give notice by mail, postage prepaid, to such trust or association in default. If the trust or association omits to file such report within thirty days after such notice of default has been given, it shall forfeit to the commonwealth not less than five dollars nor more than ten dollars for each day during which default continues. Such forfeiture may be recovered by the commonwealth in an action brought in Suffolk county in the name of the commonwealth, or may be recovered by an information in equity in the name of the attorney general at the relation of the state secretary brought in the supreme judicial court in Suffolk county. Upon such information, the court may issue an injunction restraining the further prosecution of the business of the trust or association until such forfeiture, with interest and costs, has been paid and until such report has been filed.

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