§ 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.