Minn. Stat. § 228.49: NEGOTIATING BILL FOR GOODS CARRIER DOES NOT HAVE.

Subdivision 1. Elements of crime.

If:

(1) a carrier issues a bill for goods;

(2) the goods by the terms of the bill appear to have been received for transportation by the carrier; and

(3) a person intending to deceive negotiates or transfers the bill for value knowing that the carrier or a connecting carrier does not have or control some or all of the goods;

then the person 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.