10-11632. Interrogatory or signature
violations; corporate records; classification


A. A person who knowingly fails or refuses within the time prescribed by this
chapter to answer truthfully any interrogatories propounded to that person by the
commission in accordance with this chapter or who signs any articles, statement, report,
application or other document filed with the commission that is known to the person as
false in any material respect is guilty of a class 4 felony.


B. A person who with the intent to defraud or deceive knowingly falsifies, alters,
steals, destroys, mutilates, defaces, removes or secretes the books, records or accounts
of a corporation is guilty of a class 5 felony.