/usr/share/pam/common-account.md5sums is in libpam-runtime 1.1.8-3.1+deb8u2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | 9f04221fe44762047894adeb96ffd069 debian/local/common-account
3c0c362eaf3421848b679d63fd48c3fa # 1.0.1-6 -
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