FINANCIAL CODE
SECTION 31800-31802
31800.  It shall be unlawful for any person willfully to make anyuntrue statement of a material fact in any application or reportfiled with the commissioner under this division or under anyregulation or order issued under this division, or willfully to omitto state in any such application or report any material fact which isrequired to be stated therein.31801.  It shall be unlawful for any person having custody of any ofthe books, accounts, or other records of a licensee willfully torefuse to allow the commissioner, upon request, to inspect or makecopies of any of such books, accounts, or other records.31802.  It shall be unlawful for any person, with intent to deceiveany director, officer, employee, auditor, or attorney of a licensee,the commissioner, or any governmental agency, to make any false entryin any of the books, accounts, or other records of such licensee, toomit to make any entry in such books, accounts, or other recordswhich such person is required to make, or to alter, conceal, ordestroy any of such books, accounts, or other records.