11 GCA § 106507: Improper Maintenance of Accounts; False or Deceptive Entries and Statements.

It shall be unlawful for an officer, director, employee or agent of a bank:

(a) To maintain or authorize the maintenance of any account of the bank in a manner which, to his knowledge, does not conform to the requirements prescribed by this Title or by the Commissioner or the Board.

(b) With intent to deceive, to make any false or misleading statement or entry or omit any statement or entry that should be made in any book, account, report or statement of the institution.

(c) To obstruct or endeavor to obstruct a lawful examination of the institution by an officer or employee of the Division.