A warehouseman or his officer, agent, or employee may not issue or aid in issuing a warehouse receipt for goods: (1) With intent to defraud; and (2) With the knowledge that it contains a false statement.
Maryland Legal Code
A warehouseman or his officer, agent, or employee may not issue or aid in issuing a warehouse receipt for goods: (1) With intent to defraud; and (2) With the knowledge that it contains a false statement.