N.Y. General Business Law § 90: Fictitious bills of lading, receipts and vouchers

§ 90. Fictitious bills of lading, receipts and vouchers. A person who:

Being the master, owner or agent of any vessel, or officer or agent of

any railway, express or transportation company, or otherwise being or

representing any carrier, delivers any bill of lading, receipt or other

voucher, by which it appears that mechandise of any kind has been

shipped on board a vessel, or delivered to a railway, express or

transportation company, or other carrier, unless the same has been so

shipped or delivered and is at the time actually under the control of

such carrier, or the master, owner or agent of such vessel or of some

officer or agent of such company, to be forwarded as expressed in such

bill of lading, receipt or voucher, is guilty of a misdemeanor.