A pair of soulless scammers bilked 26 grieving families out of more than $50,000 by taking their money for headstones that were never delivered, the state attorney general charged Friday.

The father-and-son owners of Polanco Monuments and Heavenly Monuments were accused of scamming customers into paying upfront in the grave memorial rip-off, according to a Bronx Supreme Court lawsuit filed by Attorney General Letitia James.

Dad Ramon and son Juan Polanco operated the two headstone businesses, one in the Bronx and the other in Hempstead, L.I., the suit alleges.

The mourning family members paid as much as $4,200 for a memorial in one instance, with less ornate stones offered at just under $1,000, according to court papers.

“During the darkest time in their lives, families shouldn’t have to deal with the additional burden of being preyed upon and cheated by companies that are supposed to help them,” said James.

“Polanco and Heavenly Monuments shamelessly stole thousands from grieving New Yorkers who were simply trying to give family members and loved ones the respect they deserved.”

The phone number for the Bronx operation was disconnected, and attempts to reach the Long Island company were unsuccessful. Victims who tried to reach the businesses for restitution faced the same dead ends, court papers alleged.

Victim Janet Rivera-Ceballo of the Bronx detailed in an affidavit how she paid Polanco $1,900 for a headstone to mark her father’s grave in October 2017 — only to find the work was never done, and several other duped customers were in the same sad boat.

“We have been been calling everyday and passing by the (company) office, but there is no response at all,” she wrote to the AG’s office. “I’m worried my family has been bamboozled. My family wants my father’s headstone placed at my father’s grave so we can have closure.”

According to court documents, the two companies found their customers through brochures left in funeral homes, mail solicitations and even door knocks at the homes of the bereaved.

The Polanco website also featured a misspelled boast that the company was “truly the premiere [sic] monument dealer in the area.”

“Follow-up calls to [the companies] typically went unanswered,” the court filing said. “Many consumers who called respondents were unable to speak to a representative.”

The AG’s lawsuit seeks restitution for the Bronx and Long Island customers cheated by the companies while investigating whether additional victims are still out there.

“On my watch, we will never allow deceptive practices of any kind and we will not hesitate to hold bad actors accountable to the fullest extent of the law,” said James.