Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 276, § 7

If upon trial the property is adjudged forfeited, it shall forthwith be disposed of as provided by law. So much thereof as is ordered to be sold by the court or justice shall be sold by the sheriff and the proceeds paid to the county. All moneys seized shall be paid over forthwith to the state treasurer. The court or justice may order any article not found to have been unlawfully used, kept or concealed or intended for unlawful use, or any article unlawfully used without the knowledge of its owner, lessor or mortgagee to be delivered to the party legally entitled to its possession.