Minn. Stat. § 227.52
A warehouse operator, or an officer, agent, or employee of a warehouse operator, who issues or helps to issue a negotiable receipt for goods knowing that another negotiable receipt for some or all of the goods is outstanding and uncanceled, without putting the word "duplicate" plainly on the face of the receipt is guilty of a crime.
If the original receipt is lost, stolen, or destroyed, and if proceedings have been conducted as provided by law, it is not a crime under subdivision 1 to issue a duplicate receipt without putting the word "duplicate" plainly on it.
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. § 227.52
(5161) 1913 c 161 s 52; 1965 c 812 s 3; 1984 c 628 art 3 s 11; 1986 c 444; 1988 c 469 art 3 s 1