[PATCH] fortran/66040 -- convert internal error into normal error

[FX]

> 2015-05-XX  Steven G. Kargl  <kargl@gcc.gnu.org>
> 
> 	PR fortran/66040
> 	* parse.c(verify_st_order): Replace a gfc_internal_error with your
> 	generic gfc_error.
> 
> 2015-05-XX  Steven G. Kargl  <kargl@gcc.gnu.org>
> 
> 	PR fortran/66040
> 	* gfortran.dg/misplaced_statement.f90: New test.

OK