A person who, with intent to cheat or defraud a retailer, possesses, uses, utters, transfers, makes, alters, counterfeits or reproduces a retail sales or return receipt, price ticket or universal product code label shall be punished by imprisonment in a house of correction for not more than 2 1/2 years or by imprisonment in the state prison for not more than 5 years or by a fine of not more than $10,000, or by both such fine and imprisonment.
Mass. Gen. Laws ch. 266, § 30C