A warehouse operator, or an officer, agent, or employee of a warehouse operator, who issues or helps to issue a receipt for goods knowing that the warehouse operator does not have or control the goods is guilty of a crime.
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.
Minn. Stat. § 227.50
(5159) 1913 c 161 s 50; 1984 c 628 art 3 s 11; 1986 c 444; 1988 c 469 art 3 s 1