Massachusetts Code § 33A-47

Refusal to appear or testify
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Article 47. Refusal to appear or testify.
(a) Any person not subject to this code may be punished by the military court in the same manner as a criminal court of the state if the person:
(1) has been duly subpoenaed to appear as a witness or to produce books and records before a court-martial or court of inquiry, or before any military or civil officer designated to take a deposition to be read in evidence before such a court;
(2) has been duly paid or tendered the fees and mileage of a witness at the rates allowed to witnesses attending a criminal court of the state; and
(3) willfully neglects or refuses to appear, or refuses to qualify as a witness or to testify or to produce any evidence which that person may have been legally subpoenaed to produce.
(b) The fees and mileage of witnesses shall be advanced or paid out of the appropriations for the compensation of witnesses.

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