Mass. Gen. Laws ch. 140 § 128B
Any resident of the commonwealth who purchases or obtains a firearm from any source within or without the commonwealth, other than from a licensee under section one 122 or a person authorized to sell firearms under section 128A, and any nonresident of the commonwealth who purchases or obtains a firearm from any source within or without the commonwealth, other than such a licensee or person, and receives such firearm within the commonwealth, shall register such firearm and report such information required under sections 121B and 121C. Whoever violates any provision of this section shall for the first offense be punished by a fine of not less than $500 nor more than $1,000 and for any subsequent offense by imprisonment in the state prison for not more than 10 years.
Mass. Gen. Laws ch. 140, § 140:128B