1997 Minnesota Statutes

     231.36 Falsification or destruction of accounts.  

    Any person who shall willfully make any false entry in the 
 account or in any record or memorandum kept by a warehouse 
 operator, or who shall willfully destroy, mutilate, alter, or by 
 any other means or device, falsify a record of any such account, 
 record, or memorandum, or who shall willfully neglect or fail to 
 make full, true, and correct entries in such accounts, records, 
 or memoranda, of all facts and transactions appertaining to the 
 business of the warehouse operator, or shall keep any accounts 
 or records with the intent to evade the provisions of this 
 chapter, shall be guilty of a gross misdemeanor; and, upon 
 conviction, subject to imprisonment not exceeding one year or to 
 a fine not exceeding $3,000, or both.  

    HIST: (5180) 1915 c 210 s 9; 1965 c 412 s 2; 1984 c 628 art 3 
 s 11; 1986 c 444