There is a newer version of the Utah Code
Utah Title 76 — Utah Criminal Code :: 76-10-707 — False Reports.
76-10-707. False reports.Every director, officer, or agent of any corporation or joint stock association who knowingly makes or concurs in making or publishing any written report, exhibit, or statement of its affairs or pecuniary condition, containing any material statement which is false is guilty of a class B misdemeanor.
Enacted by Chapter 196, 1973 General Session
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