Falsification of corporate books.
Every director, officer or agent of any corporation or joint stock association who knowingly receives or possesses himself of any property of such corporation or association otherwise than in payment of a just demand, and who, with intent to defraud, omits to make, or to cause or direct to be made, a full and true entry thereof in the books or accounts of such corporation or association, and every director, officer, agent or member of any corporation or joint stock association who, with intent to defraud, destroys, alters, mutilates or falsifies any of the books, papers, writings or securities belonging to such corporation or association, or makes or concurs in making, any false entries, or omits or concurs in omitting to make any material entry in any book of accounts, or other record or document kept by such corporation or association, is punishable by imprisonment in the state prison not less than three (3) nor more than ten (10) years, or by imprisonment in a county jail not exceeding one (1) year or a fine not exceeding one thousand dollars ($1,000), or by both such fine and imprisonment.
Notes of Decisions
Cited in
4
cases, 1970–2007 · leading case:
State v. Edmonson, 743 P.2d 459 (Idaho 1987).
State v. Edmonson, 743 P.2d 459 (Idaho 1987).
· cites it 36× “I.C. § 18-1905 (the falsification of corporate book statute) is unconstitutional on its face.”
Mannos v. Moss, 155 P.3d 1166 (Idaho 2007).
· cites it 2× “Third, Mannos asserts that Terry and Todd knowingly published a fraudulent written report as defined in Idaho Code § 18-1906 by providing him with a fraudulent financial statement.”
State v. Grow, 468 P.2d 320 (Idaho 1970).
· cites it 2× “Knigge were charged by indictment with the crime of Falsification of Corporate Books and Records pursuant to I.C. § 18-1905 3 in that they represented that their corporation was in a more favorable financial position than it actually was in fact by the debiting and crediting of…”
In Re Hawkins, 144 B.R. 481 (Bankr. D. Idaho 1992).
· cites it 2× “Jerry Hawkins was charged with and has pleaded guilty to a violation of Idaho Code § 18-1905 . The trustee contends this charge involves the falsification of corporate records, not willful and malicious conversion of the debtor’s property.”
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