N.Y. Gen. Bus. Law § 105

§ 105. Issue of warehouse receipt for goods not received. A\nwarehouseman, or any officer, agent or servant of a warehouseman, who\nissues or aids in issuing a warehouse receipt knowing that the goods for\nwhich such warehouse receipt is issued have not been actually received\nby such warehouseman, or are not under his actual control at the time of\nissuing such warehouse receipt, shall be guilty of a misdemeanor.\n