Mass. Gen. Laws ch. 266 § 27A
Whoever, with intent to defraud the insurer, removes or conceals a motor vehicle or trailer belonging to himself or another which is at the time insured against theft, or whoever, with intent as aforesaid, aids or abets in such removal or concealment, shall be punished by imprisonment in the state prison for not more than five years or by imprisonment in jail or house of correction for not less than one year nor more than two and one-half years, and a fine of not less than five hundred or more than five thousand dollars.
The court shall, after conviction, conduct an evidentiary hearing to ascertain the extent of the damages or financial loss suffered as a result of the defendant's crime. A person found guilty of violating this section shall, in all cases, upon conviction, in addition to any other punishment, be ordered to make restitution to the insurer for any financial loss sustained as a result of the commission of the crime; provided, however, that restitution shall not be ordered to a party whom the court determines to be aggrieved without that party's consent. Restitution shall be imposed in addition to incarceration or fine, and not in lieu thereof; provided, however, the court shall consider the defendant's present and future ability to pay in its determinations regarding a find; provided, further, that, whenever possible subject to the constraints of this paragraph and the preceding paragraph, the amount of a fine imposed for a violation of this section shall equal twice the amount of damages or financial loss suffered as a result of the defendant's crime.
In determining the amount, time and method of payment of restitution, the court shall consider the financial resources of the defendant and the burden restitution will impose on the defendant. Upon a real or impending change in financial circumstances, a defendant ordered to pay restitution may petition the court for a modification of the amount, time or method of payment of restitution. If the court finds that because of any such change the payment of restitution will cause a substantial financial hardship to the defendant or the defendant's immediate family or the defendant's dependents, the court may grant remission from any payment of restitution or modify the amount, time or method of payment.
If a defendant who is required to make restitution defaults in any payment of restitution or installment thereof, the court shall hold him in contempt unless said defendant has made a good faith effort to pay such restitution. If said defendant has made a good faith effort to pay such restitution, the court may modify the amount, time or method of payment, but may not grant complete remission from payment of restitution.
A prosecution commenced under this section shall not be placed on file, or continued without a finding and 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 nor shall any sentence of imprisonment imposed upon any person be suspended or reduced until such person shall have served one year of such sentence if convicted of a second or subsequent offense.
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 the warden, superintendent, or other person in charge of a 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.
Mass. Gen. Laws ch. 266, § 27A