Mass. Gen. Laws ch. 167, § 10: Reports of fraud, embezzlement or misconduct by bank officers or employees

Section 10. Any violation of sections fifty-two to fifty-three A, inclusive, of chapter two hundred and sixty-six shall be reported, in writing, within a reasonable time after discovery, to the commissioner and to the district attorney of the district in which the bank does business, by the president and treasurer of the bank in, or with respect to which, such violation occurs or, in the absence of either of said officers, by the officer performing the duties of such office.