Section 13A-9-49
Issuing false financial statement.
(a) A person commits the crime of issuing a false financial statement if, with intent to defraud, he:
(1) Knowingly makes or utters a written instrument which purports to describe the financial condition or ability of himself or some other person and which is inaccurate in some material respect; or
(2) Represents in writing that a written instrument purporting to describe a person's financial condition or ability to pay is accurate with respect to that person's current financial condition or ability to pay, knowing or having reason to believe the instrument to be materially inaccurate in that respect.
(b) Issuing a false financial statement is a Class B misdemeanor.
(Acts 1977, No. 607, p. 812, §4145; Acts 1979, No. 79-664, p. 1163, §1.)