KRS 517.090: Issuing false financial statement.

(1) A person is guilty of issuing a false financial statement when, with intent to defraud,

he:

(a) Knowingly makes or utters a written instrument which purports to describe

the financial condition or ability to pay of himself or of some other person and

which is inaccurate in some material respect; or

(b) Represents in writing that a written instrument purporting to describe a

person's financial condition or ability to pay as of a prior date is accurate with

respect to that person's financial condition or abil ity to pay, knowing the

instrument to be materially inaccurate in that respect.

(2) Issuing a false financial statement is a Class A misdemeanor.