Indiana Code
Chapter 1. Agricultural Cooperatives
15-12-1-38. Disclosure of Financial Condition; Offense

Sec. 38. (a) If, upon receipt of a biennial report delivered under section 37 of this chapter, the secretary of state determines or has reason to believe that the association filing the report is not disclosing the association's true financial condition or is violating this chapter, the secretary of state may require the association to disclose all material facts by:
(1) submitting a verified audit bearing the certificate under oath of a qualified public accountant approved by the secretary of state;
(2) replying to interrogatories; or
(3) reporting under oath on any matters requested by the secretary of state.
(b) An officer or a director of an association who knowingly distributes, publishes, or files with the secretary of state a written report, certificate, or statement of the condition or business of the association that is false in any material respect commits a Level 6 felony.
[Pre-2008 Recodification Citations: subsection (a) formerly 15-7-1-18(e); subsection (b) formerly 15-7-1-18(f).]
As added by P.L.2-2008, SEC.3. Amended by P.L.158-2013, SEC.206.

Structure Indiana Code

Indiana Code

Title 15. Agriculture and Animals

Article 12. Agricultural Assistance Organizations and Programs

Chapter 1. Agricultural Cooperatives

15-12-1-1. Purpose; Legislative Declaration

15-12-1-2. Application of Definitions in Ic 23-1

15-12-1-3. "Agricultural Products"

15-12-1-4. "Association"

15-12-1-5. "Member"

15-12-1-6. "Person"

15-12-1-7. Associations Governed as Nonprofit Corporations

15-12-1-8. Eligibility to Form an Association

15-12-1-9. Authorized Activities

15-12-1-10. Association; Powers

15-12-1-11. Association; Membership; Issuance of Stock

15-12-1-12. Articles of Incorporation

15-12-1-13. Presentation of Articles of Incorporation

15-12-1-14. Association; Merging, Consolidating, or Dissolving Association; Amending Articles of Incorporation

15-12-1-15. Bylaws; Adoption and Amendment; Scope

15-12-1-16. Association; Meetings; Special Meetings

15-12-1-17. Board of Directors; Management of Association

15-12-1-18. Board of Directors; Election; Terms

15-12-1-19. Board of Directors; Districts; Primary Elections

15-12-1-20. Board of Directors; Appointment

15-12-1-21. Board of Directors; Payment; Restrictions

15-12-1-22. Executive Committee; Powers

15-12-1-23. Board of Directors; Vacancies

15-12-1-24. Board of Directors; Eligibility

15-12-1-25. Board of Directors; Financial Report; Records

15-12-1-26. Extension of Credit

15-12-1-27. Election of Officers

15-12-1-28. Membership Certificates

15-12-1-29. Voting Stock; Votes; Transfer

15-12-1-30. Distribution of Dividends

15-12-1-31. Redemption of Stock

15-12-1-32. Issuance of Various Classes of Stock

15-12-1-33. Officers and Director; Charges; Removal

15-12-1-34. Marketing Contracts

15-12-1-35. Remedies for Breach of Contract

15-12-1-36. Purchase of Property or Stock in Another Entity

15-12-1-37. Biennial Report; Contents; Form; Delivery

15-12-1-38. Disclosure of Financial Condition; Offense

15-12-1-39. Application of Other Laws

15-12-1-40. Limitation on the Use of the Term "Cooperative"

15-12-1-41. Membership of Association in Other Corporations or Associations

15-12-1-42. Joint Activities With Other Associations

15-12-1-43. Vote by Existing Cooperatives for Governance Under Chapter

15-12-1-44. Breach of Marketing Contract; Penalty; Injunction

15-12-1-45. Warehouse or Elevator Operator; Breach of Marketing Contract; Penalty; Injunction

15-12-1-46. Exemption From Conspiracy and Monopoly Laws; Legality of Marketing Contracts

15-12-1-47. Application of Corporation Laws; Exceptions

15-12-1-48. Secretary of State; Fees

15-12-1-49. Foreign Cooperative Associations; Application for Admission

15-12-1-50. Foreign Cooperative Associations; Certificate of Admission

15-12-1-51. Admitted Foreign Cooperative Associations; Rights and Restrictions

15-12-1-52. Governance of Certificates of Stock and Membership