N.Y. GCT Law § 161

§ 161. Bills of lading; penalty for altering. A person guilty of\naltering with intent to defraud, any original bill of lading issued by\nthe person, firm or corporation by whom the coal was loaded into the\nvessel in which such coal is transported to any city of the first or\nsecond class, in this state, or of uttering any such bill of lading so\naltered, or who is guilty of making, preparing or subscribing or\nuttering a false or fraudulent manifest, invoice or bill of lading\nthereof, or removing any part of such cargo of coal without having the\namount thereof certified to in writing on such original bill of lading,\nby the person, firm or corporation receiving the coal so removed, and by\nthe captain of the vessel containing such cargo, is punishable by\nimprisonment in a state prison, not exceeding three years, or by a fine\nnot exceeding one thousand dollars, or both, and the delivery of any\nfraudulent bill of lading to any purchaser of coal shall be presumptive\nevidence of uttering the same with criminal intent.\n