Any person carrying on the business of a warehouseman, wharfinger or other depositary of property, who issues any receipt, bill of lading or other voucher for any merchandise of any description which has not been actually received upon the premises of such person, and is not under his actual control at the time of issuing such instrument, whether such instrument is issued to a person as being the owner of such merchandise, or as security for any indebtedness, shall be guilty of a felony punishable by imprisonment in the State Penitentiary not exceeding five (5) years, or by a fine not exceeding One Thousand Dollars ($1,000.00), or both.
Okla. Stat. tit. 21, § 1412