This one is no different and after doing a quick Google search I found that this version has been in inbox's since 2010. Take a look here at some complaints dating back three years. As mobile becomes the more popular way to communicate, so will these types of scams. Just like the survey scams posted about here a few months ago, if current trends continue these types of phone scams will become more complex and real looking.
Here is a link to the paper this scam goes to after the button that pops up is clicked when the Android device is restarted. Take precautions though, this is an uncensored link that could change to something more nefarious over time.
For More information on this threat please visit it's Virus Total Report and samples can be downloaded from this Contagio Mobile post.
Stay safe out there