Minn. Stat. § 227.50: ISSUING A RECEIPT FOR GOODS ONE DOES NOT HAVE.

Subdivision 1. Elements of crime.

A warehouse operator, or an officer, agent, or employee of a warehouse operator, who issues or helps to issue a receipt for goods knowing that the warehouse operator does not have or control the goods is guilty of a crime.

Subd. 2. Penalty.

Whoever commits the crime described in subdivision 1 may be sentenced for each offense to imprisonment for not more than five years or to payment of a fine of not more than $10,000, or both.