Making a False Entry in a Bank Record

Before a person can be convicted of the federal crime of making a false entry in a bank record, the prosecutor must prove the following three things beyond a reasonable doubt:

  1. The person charged knowingly made or caused to be made a false entry in a bank record of a federally-insured bank;
  2. The entry was not trivial or unimportant; and
  3. The person charged made the entry, or caused it to be made, willfully and with the knowledge that it was false when made, and the person intended to defraud or deceive.

The prosecutor does not, however, have to prove that anyone was, in fact, defrauded or deceived.