Utah Code § 76-16-206: Exhibition of a fraudulent document relating to a corporation or an increase of capital stock.

(1) Terms defined in Sections 76-1-101.5, 76-16-101, and 76-16-201 apply to this section.

(2) An actor commits exhibition of a fraudulent document relating to a corporation or an increase of capital stock if the actor:

(a) is:

(i) an officer, agent, or clerk of a corporation; or

(ii) a person proposing to organize a corporation or to increase the capital stock of a corporation; and

(b) knowingly exhibits a false, forged, or altered book, paper, voucher, security, or other instrument of evidence to a public officer or board authorized by law to examine the organization of the corporation, or to investigate the corporation's affairs, or to allow an increase of the corporation's capital, with the intent to deceive the officer or board with respect to the examination, investigation, or increase of capital.

(3) A violation of Subsection (2) is a third degree felony.