RSA 402:51: Embezzlement; Fraud.

If any officer of an insurance company organized under the laws of this state shall embezzle, abstract or wilfully misapply any of the money, funds or other securities of the company, or shall represent as the property of the company any money, funds or other securities which belong to others, or shall make any false entry in any book, report or statement of the company with intent in either case to injure or defraud it, or to deceive any of its officers or the commissioner or any other person or persons appointed to examine its affairs, he shall be guilty of a class A felony.