Section 90. Fictitious bills of lading, receipts and vouchers

A person who:
  Being  the  master, owner or agent of any vessel, or officer or agent of
  any railway, express or transportation company, or  otherwise  being  or
  representing  any carrier, delivers any bill of lading, receipt or other
  voucher, by which it appears  that  mechandise  of  any  kind  has  been
  shipped  on  board  a  vessel,  or  delivered  to  a railway, express or
  transportation company, or other carrier, unless the same  has  been  so
  shipped  or  delivered  and is at the time actually under the control of
  such carrier, or the master, owner or agent of such vessel  or  of  some
  officer  or  agent of such company, to be forwarded as expressed in such
  bill of lading, receipt or voucher, is guilty of a misdemeanor.