Any person who with intent to deceive negotiates or transfers for value a bill of lading knowing that any or all of the goods which by the terms of such bill of lading appear to have been received for transportation by the common carrier which issued the bill of lading, are not in possession or control of such common carrier, or of a connecting common carrier, without disclosing this fact, shall be guilty of a misdemeanor.
N.Y. Gen. Bus. Law § 102