Mass. Gen. Laws ch. 218, § 56: Clerks; accounting; penalty

Section 56. The clerk shall, on or before the tenth day of each month, account for and pay over to the collector of the city of Boston or to the state treasurer, as the case may be, the balance due and payable at the end of the preceding month of all money received by them payable by law to the city of Boston or to the commonwealth, and shall render to said officers a detail account thereof under oath. Violation of this section shall be punished by a fine of not more than one hundred dollars.