N.Y. Gen. Bus. Law § 98

§ 98. Issue of bill of lading for goods not received. Any officer,\nagent or servant of a common carrier, who with intent to defraud issues\nor aids in issuing a bill of lading knowing that all or any part of the\ngoods for which such bill of lading is issued have not been received by\nsuch common carrier, or by an agent of such common carrier, or by a\nconnecting common carrier, or are not under the common carrier's control\nat the time of issuing such bill, shall be guilty of a misdemeanor.\n