Making or publishing a report containing a false material statement.

Utah Code § 76-16-215, under Part 76-16-2: Corporation and Association Offenses.

Utah Code § 76-16-215

76-16-215. Making or publishing a report containing a false material statement.

(1) Terms defined in Sections,, andapply to this section. 76-1-101.5 76-16-101 76-16-201

(2) An actor commits making or publishing a report containing a false material statement if the actor: is a director, officer, or agent of a corporation or joint stock association; and knowingly makes or concurs in making or publishing a written report, exhibit, or statement of the corporation's or association's affairs or pecuniary condition that contains a false material statement.

(3) A violation of Subsectionis a class B misdemeanor. (2)