BOSTON — Massachusetts has enacted the nation’s toughest anti-video piracy law under legislation signed by Gov. Mitt Romney. Under the law, illicit recording of a motion picture in a theater will be a felony; the state is the first to classify film piracy as such.Those convicted of recording any part of a movie face up to two years in prison and fines of up to $100,000. In a prepared statement, Motion Picture Assn. of America prexy Dan Glickman praised the “strong stand” Massachusetts has taken. “This new statute is an important component in our efforts to combat firstrun motion-picture counterfeiting on DVDs and illegal Internet distribution,” he said. According to MPAA figures, some $3.5 billion is lost to film piracy each year.