37-50-401. False statements by certified public accountants -- misdemeanor -- penalty. Any person practicing as a certified public accountant in this state who, because of negligence, gross inefficiency, or willfulness, issues or permits the issuance of any false statement of the financial transactions, standing, or condition of any firm or individual business undertaking is guilty of a misdemeanor and upon conviction shall be fined not less than $500 or more than $2,000, be imprisoned for a period of not less than 90 days or more than 1 year, or both.
History: En. Sec. 8, Ch. 46, L. 1933; re-en. Sec. 3241.8, R.C.M. 1935; R.C.M. 1947, 66-1808; amd. Sec. 49, Ch. 109, L. 2009; amd. Sec. 18, Ch. 169, L. 2015.
Structure Montana Code Annotated
Title 37. Professions and Occupations
Chapter 50. Public Accountants
Part 4. Miscellaneous Provisions
37-50-401. False statements by certified public accountants -- misdemeanor -- penalty
37-50-402. Privileged communications -- exceptions
37-50-403. Nonliability -- evidential privilege -- application to nonprofit corporations