Mass. Gen. Laws. Ann. ch. 118E, § 40 - False Statements or Representations by Providers; Penalty

Any provider who provides Medicaid services for payment and does any of the following, is subject to a maximum fine of $10,000, imprisonment, or both:

1. Knowingly makes a false statement of a material fact for payment purposes;
2. Knowingly makes a false statement of a material fact for eligibility purposes;
3. Conceals a material fact to continue receiving payments not entitled to;
4. Knowingly converts a legitimate benefit of a person to an unlawful or illegitimate purpose.