Mobilizing Against Sanctuary Cities Act This bill imposes penalties on certain state and local governments that do not assist federal immigration enforcement actions. Specifically, a state or local government shall be ineligible for federal financial assistance for at least one year if it restricts or prohibits an agency or official from (1) communicating with the responsible federal immigration agency regarding an individual's citizenship or immigration status, or (2) maintaining or exchanging information about an individual's status. Such governmental entities are sometimes referred to as sanctuary cities or jurisdictions. The bill restores assistance eligibility upon a Department of Justice (DOJ) determination that the jurisdiction no longer takes such actions. DOJ shall determine each year which state or local jurisdictions are not in compliance with immigration requirements and report such determination to Congress.