RSA 427:30 Refusal to Answer; False Statements.

I. Any person, firm, or corporation that shall neglect or refuse:
(a) To attend and testify or to answer any lawful inquiry, or
(b) To produce documentary evidence, if in his, her, or its power to do so, in obedience to the subpoena or lawful requirement of the commissioner shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person.
II. Any person, firm, or corporation shall be guilty of a class B felony that shall willfully:
(a) Make or cause to be made any false entry or statement of fact in any report required to be made under this subdivision;
(b) Make or cause to be made any false entry in any account, record, or memorandum kept by any person, firm, or corporation subject to this subdivision;
(c) Neglect o