New York General Business Law Section 98 - Issue of bill of lading for goods not received.

  98.  Issue  of  bill of lading for goods not received. Any officer,
  agent or servant of a common carrier, who with intent to defraud  issues
  or  aids in issuing a bill of lading knowing that all or any part of the
  goods for which such bill of lading is issued have not been received  by
  such  common  carrier,  or  by  an agent of such common carrier, or by a
  connecting common carrier, or are not under the common carrier's control
  at the time of issuing such bill, shall be guilty of a misdemeanor.

Last modified: February 3, 2019