(a) A person may not knowingly file with a public official, or knowingly make, publish, disseminate, circulate, or deliver to a person, or place before the public, or knowingly cause, directly or indirectly, to be made, published, disseminated, circulated, delivered to a person, or placed before the public, a false statement of the financial condition of a person in the insurance business.
Terms Used In Alaska Statutes 21.36.060
action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(b) A person may not make a false entry in a book, report, or statement of a person in the insurance business, knowing it to be a false entry, or knowingly omit to make a true entry of a material fact pertaining to the business of a person in the insurance business in a book, report, or statement.(c) A person may not, directly or indirectly, in connection with an audit, review, or communication required under Alaska Stat. § 21.09.200,
(1) make or cause to be made a materially false or misleading statement to an accountant; or(2) omit to state or cause another person to omit to state any material fact necessary in order to make other statements made not misleading to an accountant.(d) A person may not, directly or indirectly, take any action to coerce, manipulate, mislead, or fraudulently influence any accountant engaged in the performance of an audit under Alaska Stat. § 21.09.200 if that person knew or should have known that the action, if successful, could result in rendering the insurer’s financial statement materially misleading.
