Utah Code § 76-16-215: Making or publishing a report containing a false material 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 making or publishing a report containing a false material statement if the actor:

(a) is a director, officer, or agent of a corporation or joint stock association; and

(b) knowingly makes or concurs in making or publishing a written report, exhibit, or statement of the corporation's or association's affairs or pecuniary condition that contains a false material statement.

(3) A violation of Subsection (2) is a class B misdemeanor.