Compiled Laws, Chapter 750. Michigan Penal Code § 750.105

Sec. 105.MAKING FALSE INVOICE OF CARGO--The owner of any ship, boat or vessel, or of any property laden, or pretended to be laden on board the same, and any other person concerned in the lading or fitting out of any such ship, boat or vessel, who shall make out or exhibit, or cause to be made out or exhibited, any false or fraudulent invoice, bill of lading, bill of parcels or other false estimates of any goods or property laden or pretended to be laden on board such ship, boat or vessel, with intent to injure or defraud any insurer of such ship, boat or vessel or property, or of any part thereof, shall be guilty of a felony.