Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 273, § 15B

Whoever receives or conceals an asset of another knowing that said asset is being transferred for the purpose of concealing it to avoid payment of an order or judgment for support issued pursuant to the provisions of chapter 119, 207, 208, 209, 209A, 209C, 209D or 273, or pursuant to any similar laws of other states, shall be punished by a fine of not more than $5,000 or by imprisonment in a jail or house of correction for not more than two and one-half years, or by both such fine and imprisonment; and whoever transfers an asset for the purpose of concealing it to avoid payment of an order or judgment for support issued pursuant to said chapter 119, 207, 208, 209, 209A, 209C, 209D or 273, or pursuant to any similar laws of other states shall be punished by a fine of not more than $5,000 or by imprisonment in a jail or house of correction for not more than two and one-half years, or both such fine and imprisonment. The court may in the alternative to the foregoing punishment divert the defendant to a program as defined in section 1 of chapter 276A.