76-16-213. False entry in a corporate or association book, report, or statement.
(1) Terms defined in Sections,, andapply to this section. 76-1-101.5 76-16-101 76-16-201
(2) An actor commits false entry in a corporate or association book, report, or statement if the actor: is: a director, officer, agent, or member of a corporation or association; or a person who aids or abets a person described in Subsection (2)(a)(i); and makes a false entry in a corporate or association book, report, or statement, with the intent: to injure or defraud: the corporation or association; any other company; a body politic; or an individual person; or to deceive: an officer of the corporation or association; or an agent appointed to examine the affairs of the corporation or association.
(3) A violation of Subsection (2) is a third degree felony.