I am afraid that if this was an undercover officer, no matter what you do now it is too late. If you already took his bet and/or told him you would take his bets, he already has evidence on you. Whatever you do now, other than shut down your operation for a little while and change numbers, will just make you look guilty and like you are covering your tracks. However, shutting down will not prevent them from charging you with bookmaking if they choose as MA laws on gambling are pretty liberally construed against gambling. MA Gen. Laws ch. 271, § 17 makes it illegal for a person to keep a place where they have “apparatus, books or any device, used for registering bets, or buying or selling pools, upon the result of a trial or contest of skill, speed or endurance of man, beast, bird or machine, or upon the result of a game, competition, political nomination, appointment or election . . . .”
The Massachusetts courts have gone so far as to hold that one can “register” a bet by committing it to memory. See: Commonwealth v. Cosolito, 269 N.E.2d 679, 681 (Mass. 1971). Massachusetts courts also interpret this definition of apparatus very broadly. The court in MA has held that an ordinary article, such as your prepaid cell, can become an apparatus when used in connection with gambling activity. See: Cosolito.
Thus, at this point you have already committed the violation I am afraid and if they choose to pursue the matter they already have their evidence against you, so you need to prepare yourself for defending and proving you do not take these bets. You can pretty much guarantee if he was the police your entire conversation will be audio recorded.
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