Section 48.06 - Failure to Comply(1) If you do not comply with 209 CMR 48.00, the Commissioner may modify, curtail, rescind, or otherwise limit a licensee's authority to keep its books, records, and accounts at a location outside of the Commonwealth or to store books, records, and accounts in electronic form.(2) If you do not comply with 209 CMR 48.00, the Commissioner may take enforcement action against you, including but not limited to, the suspension or revocation of your license under applicable authority.Amended, Mass Register Issue 1262, eff. 6/6/2014.Amended by Mass Register Issue 1448, eff. 7/1/2021.Amended by Mass Register Issue 1452, eff. 9/17/2021.