N.H. Rev. Stat. Ann. § 334:49

Any person who, with intent to defraud, secures the issue by a carrier of a bill, knowing that, at the time of such issue, any or all of the goods described in such bill as received for transportation have not been received by such carrier, or an agent of such carrier or a connecting carrier, or are not under the carrier's control, by inducing an officer, agent or servant of such carrier falsely to believe that such goods have been received by such carrier, or are under its control, shall be guilty of a class B felony if a natural person, or guilty of a felony if any other person.