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

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

   1. (a) is:

      1. (i) a director, officer, agent, or member of a corporation or association; or
      2. (ii) a person who aids or abets a person described in Subsection (2)(a)(i); and

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

      1. (i) to injure or defraud:

         1. (A) the corporation or association;
         2. (B) any other company;
         3. (C) a body politic; or
         4. (D) an individual person; or

      2. (ii) to deceive:

         1. (A) an officer of the corporation or association; or
         2. (B) an agent appointed to examine the affairs of the corporation or association.
3. (3) A violation of Subsection (2) is a third degree felony.

Enacted by Chapter 173, 2025 General Session