Illinois Code § 215 ILCS 5/134

Falsification of Records-Sentence.
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Any officer, director, agent or employee of any company who makes or
causes to be made any false entry in any book, report or statement of such
company with intent to injure or defraud such company, or any other company
or person, or to deceive any officer of such company, or the Director or
any agent or examiner appointed to examine the affairs of such company and
any person who with like intent aids or abets any officer, director, agent
or employee in any violation of this Section shall be guilty of a Class 4
felony.

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