N.H. Rev. Stat. Ann. § 335:52

A warehouseman, or any officer, agent or servant of a warehouseman, who issues or aids in issuing a duplicate or additional negotiable receipt for goods, knowing that a former negotiable receipt for the same goods or any part of them is outstanding and uncancelled, without plainly placing upon the face thereof the word "duplicate", except in the case of a lost or destroyed receipt after proceedings as provided for in RSA 382-A:7-601, shall be guilty of a class B felony if a natural person, or guilty of a felony if any other person, for each offense.