Any person who with intent to defraud secures the issue by a common carrier of a bill of lading knowing that at the time of such issue, any or all of the goods described in such bill of lading as received for transportation have not been received by such common carrier, or an agent of such common carrier or a connecting common carrier, or are not under the common carrier's control, by inducing an officer, agent or servant of such common carrier falsely to believe that such goods have been received by such common carrier, or are under its control, shall be guilty of a misdemeanor.
N.Y. Gen. Bus. Law § 103