(1) a person gets an officer, agent, or employee of a carrier falsely to believe that the carrier has or controls goods;
(2) the person, with intent to defraud, gets the carrier to issue a bill for the goods; and
(3) the person knows that, when the bill is issued, some or all of the goods described in the bill have not been received by the carrier, an agent of the carrier, or a connecting carrier, and are not under the carrier's control;
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.