Tenn. Code Ann. § 45-3-1310: Appropriation of property and false entries

It is a Class B misdemeanor for any officer, director, agent, or employee of an association to, directly or indirectly:

(1) Knowingly, or with intent to defraud, receive or possess any of its property otherwise than in payment of a just demand, and omit to make, or cause the omission of, a full and true entry thereof in the books and accounts of the association;

(2) Knowingly concur in the omission of any material entry in its books or accounts; or

(3) Knowingly cause to be published a false representation that the association is in a better financial condition than it actually is.