Cualquier depositario o funcionario, agente o empleado de dicho depositario, que fraudulentamente expidiere o ayudare a expedir fraudulentamente un resguardo de mercancías, sabiendo que contiene una declaración falsa, será culpable de delito, y convicto que fuere, será castigado por cada falta con prisión que no excederá de un año, o con multa que no excederá de mil dólares, o con ambas penas.
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