(a) An officer, director, employee, or shareholder of a state bank commits an offense if the person knowingly:
(1) conceals information or a fact, or removes, destroys, or conceals a book or record of the bank for the purpose of concealing information or a fact, from the banking commissioner or an agent of the banking commissioner; or
(2) removes, destroys, or conceals any book or record of the bank that is material to a pending or anticipated legal or administrative proceeding.
(b) An officer, director, or employee of a state bank commits an offense if the person:
(1) knowingly makes a false entry in a book, record, report, or statement of the bank; or
(2) violates or knowingly participates in a violation of, or permits another of the bank's officers, directors, or employees to violate, the prohibition on lending trust funds under Section 113.052, Property Code.
(c) An offense under this section is a felony of the third degree.