11th Cir. Pattern Jury Instr. (Criminal) O37

18 U.S.C. § 1005 (Third Paragraph)

It’s a Federal crime for anyone to make a false entry in any book or record

of a federally insured bank.

The Defendant can be found guilty of this crime only if all the following

facts are proved beyond a reasonable doubt:

(1) That the Defendant made or caused to be made a false entry in a

book or record of an insured bank;

(2) That the entry was “material;” and

(3) That the Defendant knowingly and willfully made the entry, or

caused the entry to be made knowing it was false and with the

intent to defraud or deceive, as charged.

An “insured bank” is any bank whose deposits are insured by the Federal

Deposit Insurance Corporation.

An entry in a book or record is “false” if it is untrue when made and the

person making it knows it is untrue.

An entry in a book or record is “material” if it has the capacity or natural

tendency to influence the operations of the bank. It is not a trivial detail.

To act “with intent to defraud” is to act with the specific intent to deceive or

cheat, usually for personal financial gain or to cause financial loss to someone else.

The heart of the crime is willfully making a material false entry with intent

to defraud. The Government doesn’t have to prove that anyone was actually

deceived or defrauded.