MA Gen L ch 55 § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VIII - Elections|Chapter 55 - Disclosure and Regulation of Campaign Expenditures and Contributions|Section 2 - Accounts of Contributions and Expenditures; Violations; Penalties

Section 2. Every candidate shall keep detailed accounts of all contributions received by him, or by a person acting on his behalf, and of all expenditures made by him, or by a person acting on his behalf. Said accounts may be kept by an agent duly authorized thereto, but the candidate shall be responsible for said accounts, which shall be kept separate and distinct from all other accounts and shall include contributions made by the candidate from his own personal funds or otherwise. Said accounts shall include:  (1) the full name and residential address of each person who has made a contribution, in an amount or value in excess of fifty dollars in a reporting period, and such information for each contribution of less than or equal to the sum of fifty dollars, if the aggregate of all contributions received from such contributor within said reporting period is in excess of fifty dollars, and the amount of value and date of the contribution;  (2) the amount or value and date of each contribution made in a reporting period, which is not otherwise included under clause (1);  (3) the full name and address of each person to whom an expenditure is made in excess of fifty dollars in a reporting period, a receipted bill stating the particulars of each such expenditure, including the amount or value, date and purpose of each such expenditure;  (4) the amount or value, date and purpose of each expenditure made in a reporting period, which is not otherwise included under clause (3).  The candidate shall preserve all receipted bills and accounts relative to all contributions received, expenditures made and any other campaign finance activity, which shall include the full name and residential address of all persons who have made a contribution to said candidate regardless of the amount of said contribution. The candidate shall preserve said receipted bills and accounts for six years from the date of the relevant election.  In addition to the information otherwise required by this section, a candidate shall keep and preserve accounts including the occupation and employer or employers of each person who has made a contribution in an amount or value of two hundred dollars or more in any one calendar year, and such information for each contribution of less than two hundred dollars, if the aggregate of all contributions received from such contributor within any one calendar year is two hundred dollars or more; provided, however, that a candidate shall satisfy such requirement of including said occupation and employer by requesting a contributor's occupation and employer at the time a contribution is solicited and making one additional written request. A candidate shall be allowed to keep any such contribution if such candidate has complied with the provisions of this paragraph.  Violation of any provision of this section shall be punished by imprisonment for not more than one year, or by a fine of not more than one thousand dollars, or both.