A California attorney and an Arizona businessman tried to broker the sale of millions of masks at a massive mark-up to exploit the shortage of personal protective equipment during the coronavirus pandemic, Brooklyn prosecutors alleged Tuesday.

What’s more, their supposed supplier then tried to pass off empty packages as boxes of PPE for sale, the feds allege.

William Young Sr., 64, and Kent Bulloch, 56, pleaded not guilty at their arraignment via telephone conference to one count each of conspiracy to price gouge in violation of the Defense Production Act. Both men, who were arrested last month on the misdemeanor charge, were released without bail.

On March 26, Young allegedly called a potential investor in Brooklyn to ask if he was interested in 40 million N95 masks that could be sold at double or triple the purchase price, according to the criminal complaint. The investor alerted the feds.

At the direction of the government, he introduced Young to a second “investor,” who was cooperating with the federal prosecutors in the hopes of getting a reduced sentence on his felony case, prosecutors say in court docs.

Young and Bulloch then brokered a meeting between an associate of the second man — who was actually an undercover agent — and a supplier they said was looking to unload one million N95 masks for $3.80 each and 11 million 3-ply masks for 74 cents each, the feds allege.

Before the health crisis created PPE shortages, N95 masks sold for 75 cents each and 3-ply masks for 14 to 18 cents, prosecutors said.

But the supplier didn’t actually have the masks, prosecutors said.

On April 14, the supplier’s associate showed the undercover agent boxes at their office that turned out to be empty, and stockpiles in Los Angeles warehouses that didn’t belong to them, according to the feds.

“Most of the empty boxes had been resealed, shrink-wrapped and labeled, which created the impression that they were filled with protective masks,” the criminal complaint states.

After the trip to the warehouses, the supplier emailed the investor an invoice requesting $4,838,000 in payment for 3.8 million 3-ply masks and 500,000 N95 masks. The invoice instructed the investor to make the payment through an account controlled by Bulloch, the complaint alleges.

Young and Bulloch told the investor they’d charge a 10 percent commission for their role in brokering the deal, prosecutors allege.

On April 17, the FBI executed a search warrant at the LA warehouses and learned that the masks that were there were owned by businessmen who had no connection to the supplier, court docs say.

President Trump issued an executive order on March 18 criminalizing PPE hoarding and price gouging.

“Mr. Bulloch maintains his innocence and intends to vigorously defend against the allegations,” said defense lawyer Jeremy Gutman.

Young’s attorney didn’t immediately return a request for comment.