Mass. Gen. Laws ch. 246 § 20
The goods, effects or credits of the defendant intrusted to, or deposited in the hands or possession of, a person summoned as his trustee shall, except as hereinafter provided, be attached and held to respond to the final judgment, as if they had been attached upon an original writ of attachment; provided, that any moneys of the defendant deposited in any account designated as a payroll account shall not be subject to attachment hereunder. Any defendant who deposits moneys in such payroll account with intent to evade attachment by trustee process shall be punished by a fine of not less than one hundred nor more than one thousand dollars or by imprisonment in the house of correction for not more than three months, or both. If such a deposit or deposits are made by a corporation, the president and the treasurer and any other officer or agent causing such deposit or deposits to have been made shall be subject to prosecution as defendants under this section, and each of such persons shall be jointly and severally civilly liable to the plaintiff for any loss suffered by the making of such deposit or deposits.
Mass. Gen. Laws ch. 246, § 20