(a) It is unlawful for an officer, director, employee or agent of a credit union to:
(1) Maintain or authorize the maintenance of any account of the credit union in a manner that, to the person's knowledge, does not conform to the requirements prescribed by chapter 4 of this title, or by the commissioner;
(2) With intent to deceive, make any false or misleading statement or entry or omit any statement or entry that should be made in any book, account, report or statement of the credit union; or
(3) Obstruct or endeavor to obstruct a lawful examination of the credit union by an officer or employee of the department of financial institutions.
(b) A violation of this section is punishable as provided in § 45-4-208.