Section 5-17-32
Penalties - False or omitted entries.
Any director, officer, committee member or employee of a credit union who with intent to defraud makes or concurs in making any false entry, or with intent to defraud omits or concurs in omitting to make any material entry on its books and accounts, shall be guilty of a Class C felony.
(Acts 1989, No. 89-632, p. 1241, §6.)