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N.H. Rev. Stat. Ann. § 296:35

Penalty, Wilful Fault

Source. 1846, 322:5

If any treasurer or clerk of the corporation shall wilfully omit or refuse to return the list, or to deliver to any stockholder such certificate, with intent to delay or defraud any stockholder or creditor of the corporation, he shall be guilty of a class B felony.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.