SECTION 12. Annual reports

Every association or trust shall annually on or before June first file with the state secretary a report signed under the penalties of perjury by its trustees stating (a) the name of the association or trust; (b) the location (with street address) of its principal office in this commonwealth and elsewhere if the trust or association does business outside the commonwealth; (c) the number of its issued and outstanding transferable certificates of participation or shares; and (d) the names and addresses of its trustees.