Section 45-2-1706 - Improper maintenance of accounts - False or deceptive entries and statements(a) It is unlawful for an officer, director, employee or agent of a bank to: (1) Maintain or authorize the maintenance of any account of the bank in a manner that, to the person's knowledge, does not conform to the requirements prescribed by this chapter and chapter 1 of this title or by the commissioner;(2) Make any false or misleading statement or entry or omit any statement or entry that should be made in any book, account, report or statement of the institution, with intent to deceive; or(3) Obstruct or endeavor to obstruct a lawful examination of the institution by an officer or employee of the department.(b) A violation of this section is a Class B misdemeanor.Acts 1969, ch. 36, § 1 (3.606); 1973, ch. 294, § 6; T.C.A., § 45-1106; Acts 1989, ch. 591, § 112.