(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.
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