Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 266, § 111

A master, officer or mariner of a ship or vessel who makes or causes to be made or swears to a false affidavit or protest, or an owner of or other person concerned in such ship or vessel, or the owner of or the person concerned in the goods or property laden on board the same, who procures such false affidavit or protest to be made, or exhibits the same, with intent to injure, deceive or defraud an insurer of such ship or vessel, or of any goods or property laden on board the same, shall be punished by imprisonment in the state prison for not more than ten years or by a fine of not more than five thousand dollars and imprisonment in jail for not more than two years.