Chapter 266: Section 23.    Embezzlement of property at fire; effect
Whoever steals, conveys away or conceals any
   furniture,
   goods,
   chattels,
   merchandise or effects of persons
whose houses or buildings are on fire
or are endangered thereby,

and does not,
within two days thereafter,

restore the same or give notice of his possession thereof to
   the owner, if known, or, if unknown,
   to the mayor or
   one of the aldermen,
   selectmen or
   firewards of the place,

shall be guilty of larceny.