Minnesota Code § 227.51

RECEIPT CONTAINING FALSE STATEMENT; PENALTY.
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A warehouse operator, or an officer, agent, or employee of a warehouse operator, who fraudulently issues or helps to fraudulently issue a receipt for goods knowing that the receipt contains a false statement, is guilty of a crime.
Whoever commits the crime described in subdivision 1 may be sentenced for each offense to imprisonment for not more than 364 days or to payment of a fine of not more than $3,000, or both.

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