A commission merchant, broker, agent, factor or consignee who knowingly and with intent to defraud makes to his principal or consignor a false statement concerning the price obtained for, or the quality or quantity of property consigned or entrusted to him for sale, is guilty of a class 2 misdemeanor.
False report to principal by agent; classification
A.R.S. § 44-1212 — under Registration of Fictitious Names.
A.R.S. § 44-1212