(a) A person is guilty of the offense of False Accounting when they negligently or recklessly—

(1) destroy, deface, conceal, or falsify any account, record, or document produced for accounting purposes and provided to the government, general public, or a financial institution; or

(2) in filing information with the government, general public, or a financial institution for accounting purposes, they make use of any account, record, or document which is misleading, false, or deceptive.

(b) False Accounting is a Second-Degree Felony.

Section History

Added: [Stat. 26-29, Kramerian Revised Criminal Code Act of 2026**)](https://ols.krameria.xyz/Stat-26-29-Kramerian-Revised-Criminal-Code-Act-of-2026-402b2321706548ffb2acd375eddb8ecd), § 107.00

Other Notes