18-1905. FALSIFICATION OF CORPORATE BOOKS. Every director, officer or agent of any corporation or joint stock association who knowingly receives or possesses himself of any property of such corporation or association otherwise than in payment of a just demand, and who, with intent to defraud, omits to make, or to cause or direct to be made, a full and true entry thereof in the books or accounts of such corporation or association, and every director, officer, agent or member of any corporation or joint stock association who, with intent to defraud, destroys, alters, mutilates or falsifies any of the books, papers, writings or securities belonging to such corporation or association, or makes or concurs in making, any false entries, or omits or concurs in omitting to make any material entry in any book of accounts, or other record or document kept by such corporation or association, is punishable by imprisonment in the state prison not less than three (3) nor more than ten (10) years, or by imprisonment in a county jail not exceeding one (1) year or a fine not exceeding one thousand dollars ($1,000), or by both such fine and imprisonment.
History:
[18-1905, added 1972, ch. 336, sec. 1, p. 881; am. 2006, ch. 71, sec. 2, p. 217.]
Structure Idaho Code
Title 18 - CRIMES AND PUNISHMENTS
Section 18-1901 - FICTITIOUS STOCK SUBSCRIPTION.
Section 18-1902 - EXHIBITION OF FALSE PAPERS TO PUBLIC OFFICERS.
Section 18-1903 - USE OF FALSE NAME IN PROSPECTUS.
Section 18-1904 - ILLEGAL DIVIDENDS AND REDUCTIONS OF CAPITAL.
Section 18-1905 - FALSIFICATION OF CORPORATE BOOKS.
Section 18-1906 - FRAUDULENT REPORTS BY OFFICERS.
Section 18-1907 - REFUSAL TO PERMIT STOCKHOLDER TO INSPECT RECORDS.
Section 18-1908 - DIRECTORS DEEMED TO HAVE KNOWLEDGE OF AFFAIRS.
Section 18-1909 - DIRECTOR PRESENT AT MEETING — ASSENT TO ILLEGAL ACTS.
Section 18-1910 - DIRECTOR NOT PRESENT AT MEETING — ASSENT TO ILLEGAL ACTS.