It is a true statement.
Explanation:
A police officer’s baton, a judge’s gavel and a prison officer’s badge are considered as non-material culture.
Non-material culture includes some of the creations and ideas that are not personified in physical objects, and it denotes the intellectual ideas and ways of thinking of the culture. Non-material cultures are some of the ideas and beliefs that contribute in shaping the society.
Getting a tattoo is a kind of non-material culture because the tattoo signifies the part of an individual.