Mass. Gen. Laws ch. 268 § 6
Except as provided in sections forty-eight and forty-nine of chapter one hundred and fifty-five, whoever shall wilfully make false report to the department of public utilities, the department of telecommunications and cable, the department of highways, the department of banking and insurance, the department of environmental protection, the board of registration of waste cleanup professionals, or the commissioner of revenue, or who before any such department, board or commissioner, shall testify or affirm falsely to any material fact in any matter wherein an oath or affirmation is required or authorized, or who shall make any false entry or memorandum upon any book, report, paper or statement of any company making report to any of the said departments or board or said commissioner, with intent to deceive the department or board or commissioner, or any agent appointed to examine the affairs of any such company, or to deceive the stockholders or any officer of any such company, or to injure or defraud any such company, and any persons who with like intent aids or abets another in any violation of this section shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both such fine and imprisonment.
Mass. Gen. Laws ch. 268, § 6