Mass. Gen. Laws ch. 93 § 9B
Any person who shall make or cause to be made, or present or cause to be presented, for payment or approval, to or by any employee, department, agency, or public instrumentality of the commonwealth, or any political subdivision thereof, any claim upon or against any department, agency, public instrumentality of the commonwealth, or any political subdivision thereof, knowing such claim to be false, fictitious or fraudulent, or who, for the purpose of obtaining or aiding to obtain the payment or approval of such claim, makes, uses, or causes to be made or used, any false bill, receipt, voucher, roll, account, claim, certificate, affidavit, or deposition, knowing the same to contain any fraudulent or fictitious statement or entry, shall forfeit and pay to the commonwealth, or any political subdivision thereof, the sum of two thousand dollars and, in addition, double the amount of damages which the commonwealth or political subdivision thereof may have sustained by reason of the doing or committing of such act, together with the costs of the action. Any such action may be brought in the superior court of the county in which the person resides or has his principal place of business, or in the superior court department of the trial court for Suffolk county.
Mass. Gen. Laws ch. 93, § 9B