N.Y. General City Law § 161: Bills of lading; penalty for altering

§ 161. Bills of lading; penalty for altering. A person guilty of

altering with intent to defraud, any original bill of lading issued by

the person, firm or corporation by whom the coal was loaded into the

vessel in which such coal is transported to any city of the first or

second class, in this state, or of uttering any such bill of lading so

altered, or who is guilty of making, preparing or subscribing or

uttering a false or fraudulent manifest, invoice or bill of lading

thereof, or removing any part of such cargo of coal without having the

amount thereof certified to in writing on such original bill of lading,

by the person, firm or corporation receiving the coal so removed, and by

the captain of the vessel containing such cargo, is punishable by

imprisonment in a state prison, not exceeding three years, or by a fine

not exceeding one thousand dollars, or both, and the delivery of any

fraudulent bill of lading to any purchaser of coal shall be presumptive

evidence of uttering the same with criminal intent.