§ 91. Offenses by pipe-line corporations. A pipe-line corporation, or
a person being the officer, agent, manager or representative thereof,
who:

1. Accepts, makes or issues any receipt, certificate or order of any
kind for any commodity, unless the commodity represented is actually at
the time in the possession of the corporation; or,

2. Delivers to any person any petroleum or other commodity received
for transportation by such corporation without the presentation and
surrender of all vouchers, receipts, orders or certificates that have
been issued or accepted for the same; or,

3. Having parted with the possession of any commodity and having
received therefor an order, voucher, receipt or certificate, shall
reissue the same, or shall not cause it to be cancelled by the word
"cancelled" stamped or printed legibly across the face thereof, and to
be filed and recorded by such corporation, as provided by law,

Is guilty of a misdemeanor.