Ind. Code § 8-2-3-1
A person who, with intent to defraud:
(3) issues, negotiates, or transfers for value a bill which contains a false statement as to the receipt of the goods, or as to any other matter;
commits a Level 6 felony.
Formerly: Acts 1943, c.53, s.41. As amended by Acts 1978, P.L.2, SEC.810; P.L.158-2013, SEC.132.