Mass. Gen. Laws ch. 160, § 243: Quarterly statement

Section 243. Every railroad corporation shall, within fifty days after the expiration of each quarter of the year, transmit to the department a quarterly statement of its business and financial condition, in such form and with such detail as the department requires, which shall at reasonable times be open to public inspection. A railroad corporation neglecting to comply with this section shall forfeit fifty dollars for each day during which such neglect continues.