Section 26-1102 - EXAMINATION BY DEPARTMENT(1) The director may examine no less often than once in eighteen (18) months, and more frequently whenever he shall deem it necessary, all records and other documents in the possession of or relating to the bank, bank trust department including records in the custody of a data processor or other person or company. For this purpose, the director shall have authority to demand and inspect all books, papers, moneys, notes, bonds, or evidences of debt of such bank and may examine on oath any of the directors, officers, agents, employees, customers, or depositors of such bank. Any willful false swearing in any examination shall be deemed perjury. During examinations, the directors, officers and employees shall give any assistance required by the director, but no examiner shall interfere with the routine duty of such directors, officers and employees.(2) Whenever it shall come to the notice of the director that any bank has failed or refused to comply with any of the provisions of this act, the director is authorized to make a special examination of said bank and to charge and collect for such special examination; and to continue such examinations and charges at intervals of not less than thirty (30) days until such provisions are complied with.(3) The director may in his discretion at any time omit his examination of any bank as above required and accept in lieu thereof the findings or result of an examination of such bank made by any bank regulatory or insuring agency of the United States authorized to make such examination.(4) The director may in his discretion extend the examination period to no less often than once in twenty-four (24) months if:(a) The bank has total assets of less than one billion dollars ($1,000,000,000);(b) The bank is well capitalized, as defined in 12 U.S.C. section 1831o, the federal deposit insurance act;(c) When the bank was most recently examined, it was found to be well-managed and its composite condition was found to be outstanding or good; and(d) The bank is not currently subject to a formal enforcement proceeding or order by the department or the appropriate federal banking agency.[26-1102, added 1979, ch. 41, sec. 2, p. 114; am. 2007, ch. 126, sec. 6, p. 379.]