In any city or town which accepts this section, the assessors shall, if they have reason to believe that the name and address of the grantee of record in a transfer of real estate is not the name and address of the owner of the real estate, by written notice, request such grantee to submit the name and address of said owner within five days of the receipt of such notice. The assessors shall maintain a record of the names and addresses of such owners which shall be open to public inspection. Whoever violates any of the provisions of this section after being so notified shall be punished by a fine of not more than fifty dollars.
Massachusetts Legal Code