Sec 40-375. Fraudulent means or attempts to obtain rebate or damage prohibited

No person shall knowingly, directly or indirectly, by any false statement or representation as to cost or value, or the nature or extent of damage, or by the use of any false billing, bill of lading, receipt, voucher, roll, account, claim, certificate, affidavit or deposition, or upon any false, fictitious or fraudulent statement or entry, obtain or attempt to obtain any allowance, rebate or payment for damage in connection with or growing out of the transportation of persons or property, or an agreement to transport persons or property, whether with or without the consent or connivance of a common carrier, nor shall any common carrier knowingly pay or offer to pay any such allowance, rebate or claim for damage.