Mass. Gen. Laws ch. 55 § 18F
Every individual, group, association, corporation, labor union or other entity not defined as a political committee who makes an electioneering communication expenditure in an aggregate amount exceeding $250 during a calendar year shall electronically file with the director, within 7 days after making the expenditure, a report stating the name and address of the individual, group, association, corporation, labor union or other entity making the electioneering communication, the name of any candidate clearly identified in the communication, the total amount or value of the communication, the name and address of the vendor to whom the payments were made and the purpose and date of the expenditure. In addition, any individual, group, association, corporation, labor union or other entity not defined as a political committee who makes electioneering communication expenditures in an aggregate amount exceeding $250 during a calendar year who receives funds to make electioneering communications shall include in the electronic filing the date the funds were received, the name and address of the provider of funds in excess of $250, if any, and the value of the funds received. Reports required under this section shall be filed with the director as provided in section 18C if electioneering communications refer to any candidate who files with the director. Reports required under this section shall be filed with the city or town clerk if the electioneering communications refer to any candidate seeking public office in a city or town election who does not otherwise file with the director.
Any person, group, association, corporation, labor union or other entity that makes or contracts to make electioneering communications aggregating $1,000 or more within 7 days before the date of an election shall file a report containing the information required under this section within 48 hours after making the expenditure.
A violation of this section shall be punished by a fine of not more than $5,000 or by imprisonment in the house of correction for not more than 1 year.
Mass. Gen. Laws ch. 55, § 18F