Every person who, with intent to defraud, makes any false entry or falsely alters any entry made in any book of accounts kept in the office of the State Auditor and Inspector, or in the office of the Treasurer of this state or of any county treasurer, by which any demand or obligation, claim, right or interest either against or in favor of the people of this state, or any county or town, or any individual, is or purports to be discharged, diminished, increased, created, or in any manner affected, is guilty of forgery in the second degree, a Class D1 felony offense.

Historical Data

R.L. 1910, § 2638; Amended by Laws 1979, HB 1019, c. 30, § 9, emerg. eff. April 6, 1979; Amended by Laws 2025, HB 2104, c. 486, § 440, eff. January 1, 2026 (superseded document available).