§ 26-13-106 — False or misleading financial statements prohibited

(a) No person shall:
(i) File with any supervisory or other public
official or in any manner place or cause to be placed before any
other person, any false statement of financial condition of an
insurer with intent to deceive;
(ii) Make any false entry in any book, report or
statement of any insurer with intent to deceive:
(A) Any agent or examiner lawfully appointed to
examine into its condition or into any of its affairs; or
(B) Any public official to whom the insurer is
required by law to report, or who has authority by law to
examine into its condition or into any of its affairs.
(iii) With intent to deceive, willfully omit a true
entry of any material fact pertaining to the insurer's business
in any book, report or statement of the insurer; or
(iv) Advertise the capital or assets of an insurer
without in the same advertisement setting forth the amount of
the insurer's liabilities in equal prominence to the statement
of capital and assets.