"Aaron, if it is frozen you &#
"Aaron, if it is frozen you "may" be able to get it back to (working) without a whole lot of trouble if you are lucky.
Take JB's advice first off, remove the plugs and then try turning the flywheel by hand (less chance that you will exert enough pressure to bend anything internally).
If it's still stuck I would leave the plugs out and spray penetrating oil (liquid wrench or the like) in through the spark plug holes (give it a good dose) and let it sit for a day or so and then try to move the flywheel again.
28 horse Mariners were only produced between 74 or 75 and 1979. They were Japanese built (by Yamaha) for Mercury. They were/are a well built engine and worth trying to restore if too much isn't wrong with it.
They are however, no longer in production (major parts included), so if pistons/rods etc require replacement, I would consider other options..."