Section 26-13-106 - False or misleading financial statements prohibited(a) No person shall: (i) File with any supervisory or other public official or in any manner place or cause to be placed before any other person, any false statement of financial condition of an insurer with intent to deceive; (ii) Make any false entry in any book, report or statement of any insurer with intent to deceive: (A) Any agent or examiner lawfully appointed to examine into its condition or into any of its affairs; or (B) Any public official to whom the insurer is required by law to report, or who has authority by law to examine into its condition or into any of its affairs. (iii) With intent to deceive, willfully omit a true entry of any material fact pertaining to the insurer's business in any book, report or statement of the insurer; or (iv) Advertise the capital or assets of an insurer without in the same advertisement setting forth the amount of the insurer's liabilities in equal prominence to the statement of capital and assets.