RSA 334:48: Goods Not Delivered, Negotiating Bill.

Any person who, with intent to deceive, negotiates or transfers for value a bill, knowing that any or all of the goods which by the terms of such bill appear to have been received for transportation by the carrier which issued the bill are not in the possession or control of such carrier, or of a connecting carrier, without disclosing this fact, shall be guilty of a class B felony if a natural person, or guilty of a felony if any other person.