Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 268, § 39

Whoever knowingly makes a false written statement on a form bearing notice that false statements made therein are punishable under the penalty of perjury, to a police officer, police department or the registry of motor vehicles alleging the theft or conversion of a motor vehicle, shall be punished by imprisonment for a first offense not less than five months, nor more than two years, or a fine of not less than two hundred and fifty dollars and not more than two thousand five hundred dollars, or both. A person found guilty of violating this section for a second or subsequent offense shall be punished by imprisonment not less than one, nor more than five years, or a fine of not less than five hundred dollars and not more than five thousand dollars, or both.

The sentence imposed upon a person convicted of violating this section for a second or subsequent offense shall not be reduced to less than one year.

A person convicted of a second or subsequent offense of violating the provisions of this section shall not be eligible for probation, parole, furlough or work release; provided, however that the commissioner of correction may, on the recommendation of warden, superintendent, or other person in charge of a correctional institution, or the administrator of a county correctional institution, grant to said offender a temporary release in the custody of an officer of such institution for the following purposes: to attend the funeral of next of kin or spouse; to visit a critically ill close relative or spouse; or to obtain emergency medical services unavailable at said institutions. A prosecution commenced under this section shall neither be continued without a finding nor placed on file.