N.H. Rev. Stat. Ann. § 335:50

A warehouseman, or any officer, agent or servant of the warehouseman, who issues or aids in issuing a receipt knowing that the goods for which such receipt is issued have not been actually received by such warehouseman, or are not under his actual control at the time of issuing such receipt, shall be guilty of a class B felony if a natural person, or guilty of a felony if any other person.