Mass. Gen. Laws ch. 266 § 111A
Whoever, in connection with or in support of any claim under any policy of insurance issued by any company, as defined in section one of chapter one hundred and seventy-five, and with intent to injure, defraud or deceive such company, presents to it, or aids or abets in or procures the presentation to it of, any notice, statement, proof of loss, bill of lading, bill of parcels, invoice, schedule, account or other written document, whether or not the same is under oath or is required or authorized by law or by the terms of such policy, knowing that such notice, statement, proof of loss, bill of lading, bill of parcels, invoice, schedule, account or other written document contains any false or fraudulent statement or representation of any fact or thing material to such claim, or whoever with intent as aforesaid makes, prepares or subscribes, or aids or abets in or procures the making, preparation or subscription of, any such notice, statement, proof of loss, bill of lading, bill of parcels, invoice, schedule, account or other written document intended to be presented to any such company in connection with or in support of any claim under any such policy issued by it knowing that such notice, statement, proof of loss, bill of lading, bill of parcels, invoice, schedule, account or other written document contains any false or fraudulent statement or representation as aforesaid, shall, except as provided in section one hundred and ten or one hundred and eleven, be punished by imprisonment in the state prison for not more than five years or by imprisonment in jail for not less than six months nor more than two and one half years or by a fine of not less than $500 nor more than $10,000, or by both such fine and imprisonment in jail.
Mass. Gen. Laws ch. 266, § 111A