Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 266, § 32

Whoever, being a captain of a vessel, embezzles or fraudulently converts or appropriates money, goods or property, held or possessed by or delivered to him, which belong wholly or in part to the crew of such vessel, the owners of the vessel, or to those who have furnished supplies to the vessel, although he is a joint charterer or co-partner with the members of the crew or with the owners of the vessel, or with the person who furnished the supplies, shall be guilty of larceny.