# Commercial Law (GCL)

## Title 18. Bills of Lading and Warehouse Receipts -- Criminal Provisions

### Subtitle 3. Warehouse Receipts

#### Section 18-303

A warehouseman or his officer, agent, or employee may not issue or aid in issuing a warehouse receipt for goods:

(1) With intent to defraud; and

(2) With the knowledge that it contains a false statement.

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Md. Code Ann., Com. Law (as displayed at mgaleg.maryland.gov, October 16, 2026)