Mass. Gen. Laws ch. 159B § 19
No person, whether carrier, shipper, consignee, or broker, or any officer, employee, agent, or representative thereof, shall (1) knowingly offer, grant or give, or solicit, accept or receive, any rebate, concession or discrimination in violation of any provision of this chapter, or (2) by means of any false statement or representation, or by the use of any false or fictitious bill, bill of lading, receipt, voucher, roll, account, claim, certificate, affidavit, deposition, lease or bill of sale, or by any other means or device, knowingly or wilfully assist, suffer or permit any person to obtain transportation of property subject to this chapter for less than the applicable rate or charge, or (3) by any such means, or otherwise, fraudulently seek to evade or defeat regulation as in this chapter provided.
Mass. Gen. Laws ch. 159B, § 19