(a) A person or his agent or officer may not issue a bill of lading, receipt, acknowledgment, or voucher for transport of any goods if, at the time the instrument is issued, the person has not actually received the goods for transport.

(b) An officer, agent, or employee of a carrier may not issue or aid in issuing a bill of lading for any goods:

(1) With intent to defraud; and

(2) With knowledge that, at the time the bill of lading is issued, the goods:

(i) Have not been received by the carrier, its agent, or a connecting carrier; or

(ii) Are not under the carrier’s control.