N.H. Rev. Stat. Ann. § 294-B:3

Whenever such securities or commodities are not actually received when purchased, or actually delivered when sold, it shall be prima facie evidence that such property was sold or purchased without any intention of receiving it or paying for or delivering it, that it was bought or sold on a margin, and that the parties buying or selling or offering to buy or sell such property did not intend actually to receive or deliver the same.