Mass. Gen. Laws ch. 72, § 5: Procedure on failure to file reports or returns; irregular returns

Section 5. If a superintendent of schools fails, within the prescribed time, to make both the returns and the report required by law, the commissioner shall forthwith notify the chairman of the school committee thereof, and he shall immediately transmit the same to him. If a return is found to be irregular or incorrect, the commissioner shall forthwith return it for correction, with a statement of all deficiencies therein, to the committee or its agent, who shall promptly correct and return it.