32-1-464. Fraud by director, officer, or employee. A director, officer, agent, or employee of a bank is guilty of a felony if that person:
     (1) knowingly receives or possesses himself of any of its property, otherwise than in payment for a just demand, and with intent to defraud:
     (a) omits to make or to cause or direct to be made a full and true entry of it in its books and account; or
     (b) concurs in omitting to make any material entry thereof;
     (2) knowingly concurs in making or publishing any written report, exhibit, or statement of its affairs or pecuniary condition containing any material statement which is false; or
     (3) having the custody or control of its books, willfully refuses or neglects to make a proper entry in the books of that corporation as required by law, to exhibit them, or allow them to be inspected and extracts to be taken from them by the department.

     History: En. Sec. 40, Ch. 89, L. 1927; re-en. Sec. 6014.44, R.C.M. 1935; amd. Sec. 16, Ch. 431, L. 1975; amd. Sec. 8, Ch. 71, L. 1977; R.C.M. 1947, 5-519; amd. Sec. 2, Ch. 36, L. 1979.