622.470. Falsification or destruction of accounts or records or false statements to division, penalty, felony.
Falsification or destruction of accounts or records or falsestatements to division, penalty, felony.
622.470. Any person who shall willfully make any false entry in theaccounts, books of account, records or memoranda kept by any carrier,corporation or person governed by the provisions of this chapter, or whoshall willfully destroy, mutilate, alter or by any other means or devicefalsify the record of any such account, book of accounts, record ormemoranda, or who shall willfully neglect or fail to make full, true andcorrect entries of such account, book of accounts, record or memoranda ofall facts and transactions appertaining to the business of such carriers,corporations or persons, or who shall falsely make any statement requiredto be made to the division, for which a penalty has not been provided,shall be deemed guilty of a felony, and upon conviction shall be punishedby a fine of not less than one thousand dollars nor more than five thousanddollars, or by imprisonment for not less than two years nor more than fiveyears, or by both such fine and imprisonment, except that the division may,in its discretion, issue orders specifying such operating, accounting orfinancial papers, records, books, blanks, tickets, stubs or documents, ofcarriers which may after a reasonable time be destroyed, and prescribingthe length of time such books, papers or documents shall be preserved.
(L. 1996 S.B. 780)