(1) A person commits the offense of issuing a false financial statement if, with purpose to defraud or injure, the person: Makes or delivers a written instrument that describes his or her or another person's financial condition or ability to pay, knowing the written instrument is inaccurate in some material respect; or
(2) Represents in writing that a written instrument that describes a person's financial condition or ability to pay is accurate with respect to that person's financial condition or ability to pay, knowing the written instrument is inaccurate in some material respect.
(3) Issuing a false financial statement is a Class A misdemeanor.