13-2311. Fraudulent schemes and practices;
wilful concealment; classification


A. Notwithstanding any provision of the law to the contrary, in any matter related
to the business conducted by any department or agency of this state or any political
subdivision thereof, any person who, pursuant to a scheme or artifice to defraud or
deceive, knowingly falsifies, conceals or covers up a material fact by any trick, scheme
or device or makes or uses any false writing or document knowing such writing or document
contains any false, fictitious or fraudulent statement or entry is guilty of a class 5
felony.


B. For the purposes of this section, "agency" includes a public agency as defined
by section 38-502, paragraph 6.