Vermont Code § 13 V.S.A. § 2061

Issue of warehouse receipt for goods not received
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§ 2061. Issue of warehouse receipt for goods not received
A warehouseman, or any officer, agent or servant of a warehouseman, who issues or
aids in issuing a warehouse receipt knowing that the goods for which the warehouse
receipt is issued, have not been actually received by the warehouseman, or are not
under his or her actual control at the time of issuing the warehouse receipt, shall
be imprisoned not more than five years or fined not more than $5,000.00, or both.

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