Section 175.45. Issuing a false financial statement

A  person  is guilty of issuing a false financial statement when, with
  intent to defraud:
    1. He knowingly makes or utters a written instrument which purports to
  describe the financial condition or ability to pay of  some  person  and
  which is inaccurate in some material respect; or
    2.  He  represents  in writing that a written instrument purporting to
  describe a person's financial condition or ability to pay as of a  prior
  date  is  accurate  with  respect  to  such  person's  current financial
  condition  or  ability  to  pay,  whereas  he  knows  it  is  materially
  inaccurate in that respect.
    Issuing a false financial statement is a class A misdemeanor.