76-16-209. Unlawful omission or entry in a corporate or association record with the intent to defraud.
(1) Terms defined in Sections,, andapply to this section. 76-1-101.5 76-16-101 76-16-201
(2) An actor commits unlawful omission or entry in a corporate or association record with the intent to defraud if the actor: is: a director, officer, or agent of a corporation or association; or a person who aids or abets a person described in Subsection; and (2)(a)(i) knowingly receives or possesses for the actor's self property of the corporation or association, otherwise than in payment of a just demand; and with intent to defraud, omits to make, or to cause or direct to be made, a full and true entry of the property described in Subsectionin the books or accounts of the corporation or association. (2)(b)
(3) A violation of Subsectionis a third degree felony. (2)