Mass. Gen. Laws ch. 167, § 8: Failure to make or amend return, statement or report

Section 8. An officer of any bank who, for fifteen days after notice by the commissioner, fails to make any return, statement or report required by law or by the commissioner, or fails to amend such a return, statement or report if lawfully required by the commissioner, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.