A warehouseman, or any officer, agent or servant of a warehouseman, who issues or aids in issuing a receipt, knowing that the goods for which such receipt is issued have not been actually received by such warehouseman, or are not under his actual control at the time of issuing such receipt, shall be punished by a fine of not more than five thousand dollars or by imprisonment in the state prison for not more than five years, or in a jail or house of correction for not more than two and one half years, or both.
Massachusetts Legal Code