Unlawful omission or entry in a corporate or association record with the intent to defraud.
Utah Code § 76-16-209
in effect76-16-209. Unlawful omission or entry in a corporate or association record with the intent to defraud.
(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:
(a) is:
(i) a director, officer, or agent of a corporation or association; or
(ii) a person who aids or abets a person described in Subsection (2)(a)(i); and
(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
(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.
Renumbered and Amended by Chapter 173, 2025 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title76/Chapter16/76-16-S209.html?v=C76-16-S209_2025050720250507Fetched: 10/26/2026