(2) An actor commits making or publishing a report containing a false material statement if the actor:
(a) is a director, officer, or agent of a corporation or joint stock association; and
(b) knowingly makes or concurs in making or publishing a written report, exhibit, or statement of the corporation's or association's affairs or pecuniary condition that contains a false material statement.
(3) A violation of Subsection (2) is a class B misdemeanor.
Renumbered and Amended by Chapter 173, 2025 General Session