{"data":{"id":"us-ut/utah-code-76-16-209","jurisdiction":"us-ut","citation":"Utah Code § 76-16-209","heading":"Unlawful omission or entry in a corporate or association record with the intent to defraud.","body":"(1) Terms defined in Sections 76-1-101.5, 76-16-101, and 76-16-201 apply to this section.\n(2) An actor commits unlawful omission or entry in a corporate or association record with the intent to defraud if the actor:\n(a) is:\n(i) a director, officer, or agent of a corporation or association; or\n(ii) a person who aids or abets a person described in Subsection (2)(a)(i); and\n(b) knowingly receives or possesses for the actor's self property of the corporation or association, otherwise than in payment of a just demand; and\n(c) with intent to defraud, omits to make, or to cause or direct to be made, a full and true entry of the property described in Subsection (2)(b) in the books or accounts of the corporation or association.\n(3) A violation of Subsection (2) is a third degree felony.","path":["Title 76 Criminal Offenses","Chapter 76-16 Offenses Concerning Business Practices","Part 76-16-2 Corporation and Association Offenses"],"source_url":"https://le.utah.gov/xcode/Title76/Chapter16/76-16-S209.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"ffd3a4d56d2d06fd2221528f9e6a60e5071b3d347cc96fc0109133c56d3c96e3","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-76-16-208","next":"us-ut/utah-code-76-16-210"},"notice":"GroundRules: Original legal text. Not legal advice."}