A. A person who knowingly fails or refuses within the time prescribed by this chapter to answer truthfully any interrogatories propounded to that person by the commission in accordance with this chapter or who signs any articles, statement, report, application or other document filed with the commission that is known to the person as false in any material respect is guilty of a class 4 felony.

B. A person who with the intent to defraud or deceive knowingly falsifies, alters, steals, destroys, mutilates, defaces, removes or secretes the books, records or accounts of a limited liability company is guilty of a class 5 felony.

Caution:  The above language was taken from Arizona’s statutes on May 28, 2011.  Check the Arizona legislature’s website to determine if this statute changed after September 13, 2013.