Minn. Stat. § 227.51: RECEIPT CONTAINING FALSE STATEMENT; PENALTY.

Subdivision 1. Elements of crime.

A warehouse operator, or an officer, agent, or employee of a warehouse operator, who fraudulently issues or helps to fraudulently issue a receipt for goods knowing that the receipt contains a false statement, 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 364 days or to payment of a fine of not more than $3,000, or both.