Mass. Gen. Laws ch. 12 § 8I
A person upon whom a notice is served pursuant to the provisions of section eight H shall comply with the terms thereof unless otherwise provided by the order of a court of the commonwealth. Any person who fails to appear, or with intent to avoid, evade, or prevent compliance, in whole or in part, with any civil investigation under this chapter, removes from any place, conceals, withholds, or destroys, mutilates, alters, or by any other means falsifies any documentary material in the possession, custody or control of any person subject to any such notice, or knowingly conceals any relevant information, shall be assessed a civil penalty of not more than five thousand dollars.
The attorney general may file in the superior court of the county in which such person resides or has his principal place of business, or in the superior court of Suffolk county if such person is a non-resident or has no principal place of business in the commonwealth, and serve upon such person, in the same manner as provided in section eight H, a petition for an order of such court for the enforcement of this section and section eight H. Any disobedience of any final order entered under this section by any court shall be punished as a contempt thereof.
Mass. Gen. Laws ch. 12, § 8I