N.Y. General Business Law § 105: Issue of warehouse receipt for goods not received

§ 105. Issue of warehouse receipt for goods not received. A

warehouseman, or any officer, agent or servant of a warehouseman, who

issues or aids in issuing a warehouse receipt knowing that the goods for

which such warehouse receipt is issued have not been actually received

by such warehouseman, or are not under his actual control at the time of

issuing such warehouse receipt, shall be guilty of a misdemeanor.