An officer, agent or servant of a carrier, who with intent to defraud issues, or aids in issuing, a bill of lading knowing that all or any part of the goods for which it is issued have not been received by the carrier, or by an agent of such carrier or by a connecting carrier, or are not under the carrier's control at the time of issuing the same, shall be punished by a fine of not more than five thousand dollars or 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. The word bill as used in sections forty-three to forty-eight, inclusive, shall mean "bill of lading".
Mass. Gen. Laws ch. 108, § 42