Kentucky Revised Statutes Title XXV. Business and Financial Institutions § 304.12-040.False financial statements

(1) No person shall file with any public official or make or disseminate any false statement of financial condition of any insurer with intent to deceive.

(2) No person shall make any false entry in any record, report or statement of any insurer or other person required to have records under this code, with intent to deceive the commissioner or any examiner lawfully appointed to examine into its affairs, or with like intent willfully omit to make a true entry of any material fact pertaining to its business.