An officer, agent, or employee of a carrier, who with intent to defraud issues or helps to issue a bill knowing that all or part of the goods for which the bill is issued are not received or are not under the carrier's control at the time of issuing the bill, is guilty of a crime. Goods are received if they are received by the carrier, by an agent of the carrier, or by a connecting carrier. Whoever commits the crime described in subdivision 1 may be sentenced for each offense to imprisonment for not more than five years or to payment of a fine of not more than $10,000, or both.
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