Massachusetts General Laws
Chapter 108 - Criminal Offences Relative to Bills of Lading
Section 43 - False Statement in Bill

Section 43. An officer, agent, or servant of a carrier, who with intent to defraud issues, or aids in issuing, a bill for goods, knowing that it contains a false statement, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.