Fill and Sign the False Entry in Bank Records Form

33 False Entry In Bank Records 18 USC § 1005 (Third Paragraph) Title 18, United States Code, Section 1005, makes it a Federal crimeor offense for anyone to make a false entry in any book or record of afederally insured bank.The Defendant can be found guilty of that offense only if all of thefollowing facts are proved beyond a reasonable doubt:First: That the Defendant knowingly made a false entry in a book or record of an insured bank; andSecond: That the Defendant made such entry willfully, wit h know ledge of its falsity and wit h the intent of defrauding or deceiving, as charged. An " insured bank" means any bank the deposits of which are insured by the Federal Deposit Insurance Corporation. An entry in a book or record is " false" when made if it is untrue and is then known to be untrue by the person making it. To act " with intent to defraud" means to act willfully with intent to deceive or cheat, ordinarily for the purpose of causing financial loss to another or bringing about financial gain to one's self. The essence of t he offense is t he willful making of a false entry with intent to defraud, and it is not necessary to prove that anyone was in fact deceived or defrauded. ANNOTATIONS AND COMMENTS 18 USC § 10 05 (third paragraph) provides: Whoever makes any false entry in any book, report, or statement of [an insured bank] with intent to injure or defraud such bank . . . or to deceive any officer of such bank, or t he Comptroller of t he Currency, or the Federal Deposit Insurance Corporation, or any agent or examiner appointed to examine the affairs of such bank, or t he Board of Governors of t he Federal Reserve System [shall be guilt y of an offense against t he United States]. Maximum Penalty: Thirty (30) years imprisonment and $ 1,0 00,0 00 fine. Unit ed States v. Rapp, 87 1 F.2 d 957 , 9 63 (11 t h Cir. 1 98 9), statute requires knowing and willful making of a false entry with knowledge of its falsity and with intent to deceive or defraud a bank. Unit ed States v. Wells, U.S. , 11 7 S.Ct. 421 (19 97), materiality w as held not t o be an essential element of the offense proscribed by 18 USC § 1014, and the holding would seem to apply with equal force to § 1005.