Cualquier depositario o funcionario, agente o empleado de un depositario, que expidiere o ayudare a expedir un resguardo de mercancías sabiendo que las mercancías por las cuales se libra tal resguardo no han sido realmente recibidas por dicho depositario, o que no están realmente bajo su dominio al librar el resguardo, será culpable de un delito, y convicto que fuere, será a castigado por cada ofensa con prisión que no excederá de cinco años, o con multa que no excederá de cinco mil doláres, o con ambas penas.
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