76-16-209. Unlawful omission or entry in a corporate or association record with the intent to defraud.
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Effective 5/7/2025
76-16-209. Unlawful omission or entry in a corporate or association record with the intent to defraud.
(1)Terms defined in Sections 76-1-101.5 , 76-16-101 , and 76-16-201 apply to this section.
(2)An actor commits unlawful omission or entry in a corporate or association record with the intent to defraud if the actor:
(a)is:
(i)a director, officer, or agent of a corporation or association; or
(ii)a person who aids or abets a person described in Subsection (2)(a)(i) ; and
(b)knowingly receives or possesses for the actor's self property of the corporation or association, otherwise than in payment of a just demand; and
(c)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 Subsection (2)(b) in the books or accounts of the corporation or association.
(3)A violation of Subsection
(2)is a third degree felony.
Renumbered and Amended by Chapter 173 , 2025 General Session