§ 34-17-101 — Issue of receipt for goods not received

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
guilty of a crime, and upon conviction shall be punished for
each offense by imprisonment not exceeding five (5) years, or by
a fine not exceeding five thousand dollars ($5,000.00), or by
both.