Mass. Gen. Laws ch. 108, § 44

An officer, agent or servant of a carrier, who with intent to defraud issues, or aids in issuing, a duplicate or additional negotiable bill for goods in violation of section seven—four hundred and two of chapter one hundred and six, knowing that a former negotiable bill for the same goods or any part of them is outstanding and uncancelled, shall be punished by a fine of not more than five thousand dollars or by 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.