2019 Alaska Statutes
Title 11. Criminal Law
Chapter 46. Offenses Against Property
Article 6. Business and Commercial Offenses.
Sec. 11.46.630. Falsifying business records.
(a) A person commits the crime of falsifying business records if, with intent to defraud, the person
(1) makes or causes a false entry in the business records of an enterprise;
(2) alters, erases, obliterates, deletes, removes, or destroys a true entry in the business records of an enterprise;
(3) omits to make a true entry in the business records of an enterprise in violation of a duty to do so which the person knows to be imposed upon that person by law or by the nature of that person's position; or
(4) prevents the making of a true entry or causes the omission of a true entry in the business records of an enterprise.
(b) For purposes of this section,
(1) “business record” means a writing, recording, or article kept or maintained by an enterprise for the purpose of evidencing or reflecting its condition or activity;
(2) “enterprise” means a private entity of one or more persons, corporate or otherwise, engaged in business, commercial, professional, charitable, political, industrial, or social activity.
(c) Falsifying business records is a class C felony.
