Mass. Gen. Laws ch. 59 § 33
All persons engaged in the business of storing or keeping merchandise in storage warehouses shall, within ten days after request therefor by the assessors of the town where said property is so stored or kept, permit said assessors to copy from their records a list of the names and addresses of all persons who appear, on January first in such year, to have any such property stored or kept in any such warehouse, except business corporations subject to tax under section 39 of chapter 63; but such persons shall not be required to furnish lists of persons having property stored in warehouses which is composed of imported goods in the original packages owned by the importer, or of goods that have been received for export trade or of property which is deemed to be in transit under section two. Failure to comply with this section shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than ninety days.
Mass. Gen. Laws ch. 59, § 33