Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 33A, § 103

(a) Persons subject to this code shall secure all public property taken for the service of the United States or the commonwealth and shall give notice and turn over to the proper authority without delay all captured or abandoned property in their possession, custody or control.

(b) A person subject to this code who: (1) fails to carry out the duties prescribed in subsection (a); (2) buys, sells, trades or in any way deals in or disposes of taken, captured or abandoned property for which such person receives or expects a profit, benefit or advantage to such person or another directly or indirectly connected with such person; or (3) engages in looting or pillaging shall be punished as a court-martial may direct.