N.Y. General Business Law § 91: Offenses by pipe-line corporations

§ 91. Offenses by pipe-line corporations. A pipe-line corporation, or

a person being the officer, agent, manager or representative thereof,

who:

1. Accepts, makes or issues any receipt, certificate or order of any

kind for any commodity, unless the commodity represented is actually at

the time in the possession of the corporation; or,

2. Delivers to any person any petroleum or other commodity received

for transportation by such corporation without the presentation and

surrender of all vouchers, receipts, orders or certificates that have

been issued or accepted for the same; or,

3. Having parted with the possession of any commodity and having

received therefor an order, voucher, receipt or certificate, shall

reissue the same, or shall not cause it to be cancelled by the word

"cancelled" stamped or printed legibly across the face thereof, and to

be filed and recorded by such corporation, as provided by law,

Is guilty of a misdemeanor.