Mass. Gen. Laws ch. 105, § 61: Fraudulent negotiation or transfer of receipt

Section 61. Whoever, with intent to deceive, negotiates or transfers for value a receipt, knowing that any or all of the goods which by the terms thereof appear to have been received for storage by the warehouseman issuing the receipt, are not in the possession or control of such warehouseman, without disclosing this fact, shall be punished by a fine of not more than five thousand dollars or by imprisonment in the state prison for not more than five years or in a jail or house of correction for not more than two and a half years, or both.