New York General Business Law Section 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.

Last modified: February 3, 2019