1. A person commits the offense of making false entries in the records of a financial institution if he or she makes any false entry in any book, report, or statement of a financial institution with intent to injure or defraud such financial institution, or any other entity, or with intent to deceive any officer or director of a financial institution or any agent or examiner appointed to examine the affairs of such financial institution. 2. The offense of making false entries in the records of a financial institution is a class D felony.
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