Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 274, § 5

An accessory to a felony after the fact may be indicted, convicted and punished, whether the principal felon has or has not been previously convicted, or is or is not amenable to justice, either in the county where he became an accessory or in the county where the principal felony was committed.