No, but I do believe there was that one movie that ended up having effectively 0$ gross sales. Zyzzyx Road, I think? Like, 6 tickets were sold, but three were actually complimentary because they were for the movie's hairdresser and two of her friends.
Edit: Nevermind, the movie made 20$ in the US, the producer reimbursed the hairdresser 10 bucks for two tickets. It ended up making $368,000 in the foreign market.