Mass. Gen. Laws ch. 269 § 11C
Whoever, by themself or with another, knowingly manufactures, assembles, imports, sells or transfers ownership of an untraceable firearm, or knowingly participates in the manufacture, assembly, import, sale or transfer of an untraceable firearm or purchases or receives a firearm with knowledge that it is untraceable, shall be punished by imprisonment for not less than 12 months and not more than 21/2years. Possession or control of a firearm that is untraceable shall be prima facie evidence that the person having such possession or control is guilty of a violation of this section; but such prima facie evidence may be rebutted by evidence that such person had no knowledge that the firearm was untraceable, or by evidence that they had no guilty knowledge thereof. Upon a conviction of a violation of this section said firearm shall be forwarded, by the authority of the written order of the court, to the colonel of the state police, who shall cause said firearm or to be destroyed.
Mass. Gen. Laws ch. 269, § 269:11C