(a) An officer, director, employee or shareholder of a state trust company commits an offense if the person knowingly:(1) Conceals information or a fact, or removes, destroys, or conceals a book or record of the state trust company for the purpose of concealing information or a fact from the Bank Commissioner or an agent of the commissioner; or(2) For the purpose of concealing, removes or destroys any book or record of the state trust company that is material to a pending or anticipated legal or administrative proceeding.(b) An officer, director or employee of a state trust company commits an offense if the person knowingly makes a false entry in the books or records or in any report or statement of the state trust company.(c) An offense under this section is a Class D felony.Acts 1997, No. 940, § 44.
Arkansas Legal Code