Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 269, § 10K

(a) Whoever in the nighttime or the daytime breaks and enters any building in which a firearm retailer, wholesaler or manufacturer conducts business shall be punished by imprisonment in the state prison for not more than 10 years or by imprisonment in the house of correction for not more than 2 1/2 years or by a fine of not more than $10,000, or by both such fine and imprisonment.

(b) Whoever in the nighttime or the daytime breaks and enters any building in which a firearm retailer, wholesaler or manufacturer conducts business with the intent to unlawfully obtain a firearm or ammunition, as defined in section 121 of chapter 140 shall be punished by imprisonment in the state prison for not more than 10 years or by imprisonment in the house of correction for not more than 2 1/2 years or by a fine of not more than $10,000, or by both such fine and imprisonment.

(c) Whoever unlawfully obtains a firearm or ammunition, as defined in section 121 of chapter 140 by means of breaking and entering, in the nighttime or the daytime, any building in which a firearm retailer, wholesaler or manufacturer conducts business and who unlawfully distributes said firearm or ammunition, as defined in section 121 of chapter 140 shall be punished by imprisonment in the state prison for not more than 20 years or by imprisonment in the house of correction for not more than 2 1/2 years or by a fine of not more than $10,000, or by both such fine and imprisonment.