Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 33, § 111

(a) A service member shall be responsible for military property of the United States and the commonwealth that the service member receives and the service member shall not sell, loan or transfer the military property or any part of the property without the authority of the adjutant general. An officer or enlisted person shall be liable to the commonwealth for all military property that is defaced, injured, destroyed or lost by neglect or default of the officer or enlisted person or for its value, which shall be recovered in an action of tort brought by the state judge advocate in the name of the commonwealth.

(b) A service member shall exercise the strictest care and vigilance for the preservation of the individual and unit clothing and equipment and other property furnished by the service member's commands and, in the case of any loss of, or damage to, the clothing, equipment or other property by the service member's neglect or default, the service member shall be subject to appropriate punishment under this chapter.

(c) If an officer or enlisted person neglects or refuses to return any military property of the United States or the commonwealth or of any unit, or to account satisfactorily for it to the officer responsible for its custody or to the officer ordered to receive it, the custodian or officer may make a written complaint directly to the colonel of state police describing the missing property. Upon receipt of the complaint, the state police shall make diligent search for the property and shall take possession of the military property and turn the military property over to the officer responsible for its custody.