Section 91 - Offenses by pipe-line corporationsA 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.