/etc/logcheck/ignore.d.server/dnsmasq is in logcheck-database 1.3.16.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 | ^\w{3} [ :0-9]{11} [._[:alnum:]-]+ dnsmasq\[[[:digit:]]+\]: read /etc/hosts - [[:digit:]]+ addresses$
^\w{3} [ :0-9]{11} [._[:alnum:]-]+ dnsmasq\[[[:digit:]]+\]: reading (/var/run/dnsmasq/|/etc/)resolv.conf$
^\w{3} [ :0-9]{11} [._[:alnum:]-]+ dnsmasq\[[[:digit:]]+\]: using nameserver [.[:digit:]#]+$
^\w{3} [ :0-9]{11} [._[:alnum:]-]+ dnsmasq(-dhcp)?\[[[:digit:]]+\]: (DHCPDISCOVER|DHCPOFFER|DHCPREQUEST|DHCPACK|DHCPRELEASE|DHCPINFORM|BOOTP)\([-[:alnum:]]+\) [ :[:alnum:]._-]+$
^\w{3} [ :0-9]{11} [._[:alnum:]-]+ dnsmasq\[[[:digit:]]+\]: ignoring nameserver 127\.0\.0\.1 - local interface$
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