Utah Code § 76-16-213: False entry in a corporate or association book, report, or statement.

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

(2) An actor commits false entry in a corporate or association book, report, or statement if the actor:

(a) is:

(i) a director, officer, agent, or member of a corporation or association; or

(ii) a person who aids or abets a person described in Subsection (2)(a)(i); and

(b) makes a false entry in a corporate or association book, report, or statement, with the intent:

(i) to injure or defraud:

(A) the corporation or association;

(B) any other company;

(C) a body politic; or

(D) an individual person; or

(ii) to deceive:

(A) an officer of the corporation or association; or

(B) an agent appointed to examine the affairs of the corporation or association.

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