Vt. Stat. Ann. tit. 13, § 2051

An officer, agent, or servant or a carrier, who, with intent to defraud, issues or aids in issuing a bill of lading, knowing that all or any part of the goods for which the bill of lading is issued, has not been received by such carrier or by an agent of such carrier or by a connecting carrier or is not under the carrier’s control at the time of issuing the bill of lading, shall be imprisoned not more than five years or fined not more than $5,000.00, or both.