(1) Terms defined in Sections 76-1-101.5, 76-8-101, and 76-8-501 apply to this section.
(2) An actor commits falsification or alteration of a government record if, under circumstances not amounting to an offense subject to a greater penalty under Title 76, Chapter 6, Part 5, Fraud, the actor:
(a) knowingly makes a false entry in or false alteration of anything belonging to, received, or kept by the government for information or record, or required by law to be kept for information of the government;
(b) presents or uses anything knowing it to be false and with a purpose that it be taken as a genuine part of information or record referred to in Subsection (2)(a); or
(c) intentionally destroys, conceals, or otherwise impairs the verity or availability of the information or record, knowing that the destruction, concealment, or impairment is unlawful.
(3) A violation of Subsection (2) is a class B misdemeanor.