Statutes > Iowa Statutes > Title 12 - Business Entities > Subtitle 2 - Business and Professional Corporations and Companies > CHAPTER 491 - CORPORATIONS FOR PECUNIARY PROFIT > 491.43 - KEEPING FALSE ACCOUNTS.

491.43 - KEEPING FALSE ACCOUNTS.

        491.43  KEEPING FALSE ACCOUNTS.         The intentional keeping of false books or accounts shall be a      fraudulent practice on the part of any officer, agent, or employee of      the corporation guilty thereof, or of anyone whose duty it is to see      that such books or accounts are correctly kept.
         Section History: Early Form
         [C51, § 691; R60, § 1168; C73, § 1075; C97, § 1623; C24, 27, 31,      35, 39, § 8381; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,      § 491.43]