Mich. Comp. Laws § 487.1807: Books, accounts, or other records; false entries; omission of required entry; alteration, concealment, or destruction.

Sec. 807.

A person shall not, with intent to deceive a director, officer, manager, employee, auditor, or attorney of a licensee, the commissioner, or a governmental agency, make a false entry in the books, accounts, or other records of that licensee, omit to make an entry in those books, accounts, or other records which that person is required to make, or alter, conceal, or destroy any of those books, accounts, or other records.