Mass. Gen. Laws ch. 151A, § 45

Every employing unit shall keep true and accurate records of all individuals employed by him and such other information as the commissioner deems necessary for the effective administration of this chapter. Such records shall be open to inspection by the commissioner or his authorized representatives at any reasonable time. The commissioner may require from any such employing unit such reports on wages, hours, employment, unemployment and related matters concerning his employees as the commissioner deems necessary for the effective administration of this chapter, and every such employing unit shall fully, correctly and promptly furnish to the commissioner all information required by him to carry out the purposes and provisions of this chapter. The commissioner may require that such information be verified under oath, which may be administered by the commissioner, or any person thereto authorized by him.