2006 New York Code - False Entries, Statements Or Reports.

 
  § 15-1747. False entries, statements or reports.
    No person shall for the purpose of deceiving, make or cause to be made
  any  false  entry  in  the  books  of accounts of a licensee, or for the
  purpose of deceiving, make or cause to be made any  false  statement  or
  report  in response to a request, order or direction from the department
  for statements or reports under title 17 of this article.