Mass. Gen. Laws ch. 112, § 84B

Every licensed funeral director, his agent or servant, shall give, or cause to be given to the person making funeral arrangements, or arranging for shipment, transportation or other disposition of a deceased person, at the time such arrangements are completed or prior to the time of rendering the service, a written itemized statement showing to the extent then known the price of merchandise and service that such person making such arrangements has selected; the price of supplemental items of service and merchandise if any; the estimated amount of each item for which the funeral service firm will advance monies as an accommodation to the person making such funeral arrangements. No such funeral director, his agent or servant, shall bill or cause to be billed, any item that is referred to as a ''cash advanced'' item unless the net amount paid for such item by the funeral director, is the same amount as is billed to such funeral director. Each copy of such itemized statement shall be signed by the funeral director and the person making said arrangements. Any funeral director who fails to deliver such itemized statement to the person making such funeral arrangements shall be punished by a fine of not more than one thousand dollars or by imprisonment of not more than six months, or both.