Massachusetts Code § 108-47

Inducing carrier to issue bill when goods have not been received
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Section 47. A person who with intent to defraud secures the issue by a carrier of a bill, knowing that at the time of such issue, any or all of the goods described in such bill as received for transportation have not been so received by such carrier, or by an agent of such carrier or a connecting carrier, or are not under the carrier's control, by inducing an officer, agent, or servant of such carrier falsely to believe that such goods have been so received or are under the carrier's control, 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.

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