Mass. Gen. Laws ch. 21J § 12
Any owner or operator who possesses a fee collected or payable under this chapter and who fails to remit the fee to the department at the time and in the manner required by this chapter and the rules and regulations of the department shall be required to pay the applicable fee and a penalty of five percent on the amount of the fee due and payable. If any owner or operator fails to file the report or pay the fee before the thirtieth day after the date on which the fee or report is due, the owner or operator shall pay an additional penalty of five percent on the amount of the fee due and payable. Thereafter, for every thirty days or portion thereof that the report or fee remains unfiled or unpaid, the owner and operator shall pay a penalty of an additional five percent on the fee due and payable. The department has the authority to waive the penalty upon a showing of reasonable cause.
Mass. Gen. Laws ch. 21J, § 12