Mass. Gen. Laws ch. 105, § 58

If there are deposited with or held by a warehouseman goods of which he is owner, either solely or jointly or in common with others, such warehouseman, or any of his officers, agents or servants, who, knowing such ownership, issues or aids in issuing a negotiable receipt for such goods which does not state such ownership, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.