# Alaska Stat. § 21.36.060: False or misleading financial statements

> Alaska · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.060

## Section

- **Citation:** Alaska Stat. § 21.36.060
- **Heading:** False or misleading financial statements
- **Jurisdiction:** Alaska
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AK Code / Title 21 / Chapter 21.36 / Section 21.36.060

## Text

(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.

(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 AS 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 AS 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.

## Nearby sections

- [Alaska Stat. § 21.36.010 Purpose.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.010.md)
- [Alaska Stat. § 21.36.020 Unfair methods, deceptive acts prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.020.md)
- [Alaska Stat. § 21.36.025 Unfair marketing practices prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.025.md)
- [Alaska Stat. § 21.36.030 Misrepresentation and false advertising of insurance policies.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.030.md)
- [Alaska Stat. § 21.36.040 False information, advertising.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.040.md)
- [Alaska Stat. § 21.36.050 Twisting prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.050.md)
- [Alaska Stat. § 21.36.060 False or misleading financial statements.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.060.md)
- [Alaska Stat. § 21.36.070 Defamation.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.070.md)
- [Alaska Stat. § 21.36.080 Boycott, coercion, and intimidation.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.080.md)
- [Alaska Stat. § 21.36.090 Unfair discrimination.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.090.md)
- [Alaska Stat. § 21.36.096 Prohibited denial of claim for causation.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.096.md)
- [Alaska Stat. § 21.36.100 Rebates.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.100.md)
- [Alaska Stat. § 21.36.110 Exceptions to discrimination and rebates.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.110.md)
- [Alaska Stat. § 21.36.120 Unfair discrimination and rebates prohibited in property and casualty insurance.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AK_T21_C21.36_S21.36.060. Check the current official text before relying on it. Not legal advice.