http://www.ehow.com/list_6306349_massachusetts-state-unemplo...
"Employers who fail to pay unemployment insurance premiums can also be ordered to serve time in a state prison."
You can search for the legislation on Mass.gov if you like.
The point is that it's not relevant to the situation at hand, because 10 months before that could ever happen, the "employer" is going to get a notice saying they owe some trivial amount of money, and they're simply going to pay it to go away. You would have to be made of stupid to end up in jail over employment taxes.
Note that you're replying both to a lawyer (in dc's case) and to someone who's dealt with this exact situation (in my case); you may want bigger guns here than a pay-per-word Demand Media article.