Utah statute

Utah Code Ann. § 76-16-209 — Unlawful omission or entry in a corporate or association record with the intent to defraud.

Current through 2026 General Session

Part of Part 2: Corporation and Association Offenses, Utah Code.

Criminal charges under this statute

Unlawful omission or entry in a corporate or association record with the intent to defraud

Full text of Utah Code Ann. § 76-16-209

Statutory text current through the 2026 General Session. This publication reproduces the official statutory text; it is not the official statutes of the State of Utah.

Utah Code Ann. § 76-16-209Primary source, current through the 2026 General Session

(1) Terms defined in Sections 76-1-101.5, 76-16-101, and 76-16-201 apply to this section. (2) An actor commits unlawful omission or entry in a corporate or association record with the intent to defraud if the actor: (2)(a) is: (2)(a)(i) a director, officer, or agent of a corporation or association; or (2)(a)(ii) a person who aids or abets a person described in Subsection (2)(a)(i); and (2)(b) knowingly receives or possesses for the actor's self property of the corporation or association, otherwise than in payment of a just demand; and (2)(c) with intent to defraud, omits to make, or to cause or direct to be made, a full and true entry of the property described in Subsection (2)(b) in the books or accounts of the corporation or association. (3) A violation of Subsection (2) is a third degree felony.

Official sources

Legal terms used in this section

Questions this section answers

Is unlawful omission or entry in a corporate or association record with the intent to defraud a felony or a misdemeanor in Utah?

Unlawful omission or entry in a corporate or association record with the intent to defraud is a Third Degree Felony in Utah under Utah Code Ann. § 76-16-209.

Which Utah statute covers unlawful omission or entry in a corporate or association record with the intent to defraud?

Unlawful omission or entry in a corporate or association record with the intent to defraud is governed by Utah Code Ann. § 76-16-209 (Unlawful omission or entry in a corporate or association record with the intent to defraud).

This reference is informational and is not legal advice.