Sec. 122.254.  FALSE STATEMENTS OR DOCUMENTS;  DESTRUCTION OF RECORDS.  (a)  A person commits an offense if the person, knowingly and with the intent to deceive:
(1)  makes a false entry on a record, report, or statement of a credit union;  or
(2)  in connection with an examination or investigation of a credit union by the commissioner, a deputy commissioner, or the department's authorized examiner, exhibits a false paper, instrument, or security or gives under oath a false answer to a question directly related to the examination or investigation asked the person by the commissioner, the deputy commissioner, or the department's authorized examiner.
(b)  A person commits an offense if the person knowingly removes, destroys, or conceals a record of the credit union for the purpose of concealing a fact or information from the commissioner, a deputy commissioner, or the department's authorized examiner.
(c)  An offense under this section is a third degree felony.
Acts 1997, 75th Leg., ch. 1008, Sec. 1, eff. Sept. 1, 1997.