(1) Terms defined in Sections 76-1-101.5, 76-16-101, and 76-16-201 apply to this section.
(2) An actor commits false entry in a corporate or association book, report, or statement if the actor:
(a) is:
(i) a director, officer, agent, or member of a corporation or association; or
(ii) a person who aids or abets a person described in Subsection (2)(a)(i); and
(b) makes a false entry in a corporate or association book, report, or statement, with the intent:
(i) to injure or defraud:
(A) the corporation or association;
(B) any other company;
(C) a body politic; or
(D) an individual person; or
(ii) to deceive:
(A) an officer of the corporation or association; or
(B) an agent appointed to examine the affairs of the corporation or association.
(3) A violation of Subsection (2) is a third degree felony.