Mass. Gen. Laws ch. 182, § 9

A railroad, street railway, electric railroad, elevated railway, gas, electric or water company, or corporation engaged in the common carriage of passengers by motor vehicle, or a partnership or corporation or the trustees of an express trust or voluntary association, described in sections seven and eight, which refuses or neglects to submit its or their books, accounts, contracts, records and memoranda to the investigation and examination of the department, or to furnish such reports and information as it shall from time to time direct and require, shall be punished by a fine of not more than five thousand dollars.