§ 6-2-903

If it appears to the Commission, from an examination of any bank, that any of the bank's assets are valued by the bank at an amount in excess of their fair and reasonable value, the Commission, after the bank has been given an opportunity for a hearing before the Commission, may require the bank to revalue the assets on the basis of their fair and reasonable value.\nCode 1950, § 6-111; 1966, c. 584, § 6.1-89; 2010, c. 794.