Mass. Gen. Laws ch. 151A, § 14O

There shall be a separate fund to be known as the Fraud Penalty Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amount credited to and earned by the fund. The fund shall consist of all amounts received under section 14N which shall be credited to the fund and any other monies authorized by law to be credited to the fund, including interest earned in the fund. Money in the fund shall be used only to support the department's activities related to detection, prevention and administration of employer fraud provisions of this chapter. The monies in the fund shall be continuously available to the commissioner for those purposes and shall not lapse at any time or be transferred to any other fund or account.