Cuando un depositario tuviere en depósito o retuviere mercancías de las cuales sea dueño, ora exclusivamente o en comunidad, éste o cualquiera de sus funcionarios, agentes o empleados que, conociendo este derecho de propiedad, expidiere o ayudare a expedir un resguardo negociable por tales mercancías sin hacer constar tal propiedad, será culpable de un 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 $1,000, ó con ambas penas.
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