Subd. 1. Elements of crime.

An officer, agent, or employee of a carrier, who with intent to defraud issues or helps to issue a bill for goods knowing that the bill contains a false statement, is guilty of a crime.

Subd. 2. Penalty.

Whoever commits the crime described in subdivision 1 may be sentenced for each offense to imprisonment for not more than 364 days or to payment of a fine of not more than $3,000, or both.