Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 272, § 73B

(a) For purposes of this section, “commemorative grave marker” shall mean a grave marker, headstone, monument, structure, medallion or other object designed to commemorate the grave of a veteran, police officer or firefighter.

(b) Whoever sells or attempts to sell a commemorative grave marker that has been stolen and the person knows or should know the commemorative grave marker to be stolen, shall be punished by a fine of not more than $5,000 for a first offense and for a second or subsequent offense by imprisonment in a state prison for not more than 5 years or by imprisonment in a jail or house of correction for not more than 2 1/2 years and by a fine of not more than $5,000.

(c) Whoever receives, retains or disposes of a commemorative grave marker that the person knows or should know to be stolen, shall be punished by a fine of not more than $5,000; provided, however, that no such penalty shall be imposed upon: (i) a person who receives or retains the commemorative grave marker with the intent to return it to a cemetery, a member of law enforcement, a member of a fire department, a member of the executive office of veterans’ services, a non-profit veterans’ services group or a veterans’ agent of a city or town; or (ii) a person who in fact disposes of the commemorative grave marker by returning it to a cemetery, a member of law enforcement, a member of a fire department, a member of the executive office of veterans’ services, a non-profit veterans’ services group or a veterans’ agent of a city or town.