(1) a carrier issues a bill for goods;
(2) the goods by the terms of the bill appear to have been received for transportation by the carrier; and
(3) a person intending to deceive negotiates or transfers the bill for value knowing that the carrier or a connecting carrier does not have or control some or all of the goods;
then the person is guilty of a crime.
Whoever commits the crime described in subdivision 1 may be sentenced for each offense to imprisonment for not more than five years or to payment of a fine of not more than $10,000, or both.