Whoever commits an indecent assault and battery on a child under the age of 14 shall be punished by imprisonment in the state prison for not more than 10 years, or by imprisonment in the house of correction for not more than 21/2 years. A prosecution commenced under this section shall neither be continued without a finding nor placed on file.
In a prosecution under this section, a child under the age of 14 years shall be deemed incapable of consenting to any conduct of the defendant for which such defendant is being prosecuted.
Mass. Gen. Laws ch. 265, § 13B