76-16-213. False entry in a corporate or association book, report, or statement.

161 words·~1 min read·/ut/title-76/chapter-16/76-16-213

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/7/2025

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

(2)An actor commits false entry in a corporate or association book, report, or statement if the actor:

(a)is:

(i)a director, officer, agent, or member of a corporation or association; or

(ii)a person who aids or abets a person described in Subsection (2)(a)(i); and

(b)makes a false entry in a corporate or association book, report, or statement, with the intent:

(i)to injure or defraud:

(A)the corporation or association;

(B)any other company;

(C)a body politic; or

(D)an individual person; or

(ii)to deceive:

(A)an officer of the corporation or association; or

(B)an agent appointed to examine the affairs of the corporation or association.

(3)A violation of Subsection

(2)is a third degree felony.

Enacted by Chapter 173 , 2025 General Session