Tennessee § 45-3-1304 - Improper maintenance of accounts — False or deceptive entries and statements.
Full text of Tennessee Tennessee Code Annotated § 45-3-1304 — Improper maintenance of accounts — False or deceptive entries and statements., with citation guidance and answers to common questions.
§ 45-3-1304. Improper maintenance of accounts — False or deceptive entries and statements.
It is unlawful for any director, officer, agent, or employee of an association, directly or indirectly, to: 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; 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 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. A violation of this section is a Class B misdemeanor. Acts 1978, ch. 708, § 5.08; T.C.A., § 45-1708. Compiler's Notes. For repeal of the former section, see Compiler's Notes to § 45-3-1201 . Cross-References. Penalty for Class B misdemeanor, § 40-35-111 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 45-3-1304
What does Tennessee Code Annotated § 45-3-1304 cover?
Section 45-3-1304 ("Improper maintenance of accounts — False or deceptive entries and statements.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 45-3-1304?
A common citation format is "Tennessee Code Annotated § 45-3-1304" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 45-3-1304 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.