Section 168. The department shall make and revise regulations for testing boilers of locomotives, rolling stock or any other piece of railroad equipment designated by the department used by railroad corporations, by other corporations, and by persons, firms or associations upon any railroad or railway within the commonwealth, and every person, firm, association and corporation other than a railroad corporation, so using a locomotive, shall inform the department in writing on or before June thirtieth of each year of the number of locomotives so used by him or it, together with the length of track of such railroad or railway, its location and uses, and such other information as the department may require. This section shall apply to railroads for private use authorized by section two hundred and forty-five of this chapter. Tests under regulations made as aforesaid shall, if possible, be made by the master mechanic of the corporation, association, person or firm which constructs, repairs or uses the boiler of the locomotive, and the report of such tests shall be in form satisfactory to the department. A corporation, association, firm or person using a locomotive in the commonwealth the boiler of which has not been tested in accordance with this section shall be punished by a fine of twenty dollars for every day after notice by the department during which such use continues.