Massachusetts General Laws Part III. Courts, Judicial Officers and Proceedings in Civil Cases (Ch. 211-262) Ch. 262, § 62

Whoever, with intent to defraud, signs or procures to be signed a certificate of attendance or travel as a witness before a court, or reference founded upon a rule of court, in any case in which the witness did not so attend, or for a greater number of days than he actually attended, or for a greater number of miles than he actually traveled, upon which certificate the attendance or travel so claimed is allowed as a part of the expenses of prosecution, shall forfeit thirty dollars for each offence, to be recovered on complaint or indictment to the use of the commonwealth or by action of tort to the use of any person against whom such excessive costs were taxed, with four times the whole amount taxed for attendance or travel on such false certificate, and double costs in the action of tort. Such complaint, indictment or action shall be commenced within two years after the offence is committed.