Minn. Stat. § 228.47: ISSUING A DUPLICATE BILL WITH FRAUD IN MIND.

Subdivision 1. Elements of crime.

An officer, agent, or employee of a carrier, who with intent to defraud issues or helps to issue a negotiable bill for goods, knowing that another negotiable bill for some or all of the goods is outstanding and uncanceled, is guilty of a crime.

Subd. 2. Exceptions.

Issuing bills in a set over issue of documents for fungible goods and issuing substitutes for lost, stolen, or destroyed documents are not violations of subdivision 1.

Subd. 3. 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.