§ 90. Fictitious bills of lading, receipts and vouchers. A person who: Being the master, owner or agent of any vessel, or officer or agent of any railway, express or transportation company, or otherwise being or representing any carrier, delivers any bill of lading, receipt or other voucher, by which it appears that mechandise of any kind has been shipped on board a vessel, or delivered to a railway, express or transportation company, or other carrier, unless the same has been so shipped or delivered and is at the time actually under the control of such carrier, or the master, owner or agent of such vessel or of some officer or agent of such company, to be forwarded as expressed in such bill of lading, receipt or voucher, is guilty of a misdemeanor.