Section 45-3-1304 - Improper maintenance of accounts - False or deceptive entries and statements(a) It is unlawful for any director, officer, agent, or employee of an association, directly or indirectly, to:(1)Maintenance of Accounts. Maintain or authorize the maintenance of any account of the association in a manner that, to the person's knowledge, does not conform to the requirements prescribed by this chapter;(2)False Entries, etc. With intent to deceive, 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 association; or(3)Obstruction of Examination. Obstruct or endeavor to obstruct a lawful examination of the association by the commissioner, an examiner, or other employee of the department.(b) A violation of this section is a Class B misdemeanor.Acts 1978, ch. 708, § 5.08; T.C.A., § 45-1708.