Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 33A, § 132

(1) knowing it to be false or fraudulent, (A) makes a claim against the United States, the commonwealth or an officer thereof or (B) presents to a person in the civil or military service thereof, for approval or payment, a claim against the United States, the commonwealth or an officer thereof;

(2) for the purpose of obtaining the approval, allowance or payment of a claim against the United States, the commonwealth or an officer thereof (A) makes or uses a writing or other paper knowing it to contain any false or fraudulent statements, (B) makes an oath, affirmation or certification to a fact or to a writing or other paper knowing the oath, affirmation or certification to be false or (C) forges or counterfeits a signature upon a writing or other paper or uses any such signature knowing it to be forged or counterfeited;

(3) having charge, possession, custody or control of any money or other property of the United States or the commonwealth that was furnished or intended for the armed forces of the United States or the state military forces, knowingly delivers to a person having authority to receive it, an amount thereof that is less than that for which such person received a certificate or receipt;