[Bloody Sam Roberts]

In CA, you’d better make sure you “lost” them before the legislation was passed making it a crime to not report that loss officially...

Same thing in MA. You must report the loss. Wind up in possession of a lost firearm...1 year in jail. Mandatory. No boating accidents possible here.

Massachusetts Firearms Registration and Transfer System

[Axenolith]

Granted, when it gets bad enough/time for the lost ones to come out, you’re probably not going to spend a lot of time thinking about the consequences of that find while you’re pulling the trigger!