§ 98. Issue of bill of lading for goods not received. Any officer, agent or servant of a common carrier, who with intent to defraud issues or aids in issuing a bill of lading knowing that all or any part of the goods for which such bill of lading is issued have not been received by such common carrier, or by an agent of such common carrier, or by a connecting common carrier, or are not under the common carrier's control at the time of issuing such bill, shall be guilty of a misdemeanor.