There is a newer version of the New York Consolidated Laws
2010 New York Code
PEN - Penal
Part 3 - SPECIFIC OFFENSES
Title K - OFFENSES INVOLVING FRAUD
Article 175 - (175.00 - 175.45) OFFENSES INVOLVING FALSE WRITTEN STATEMENTS
175.10 - Falsifying business records in the first degree.
§ 175.10 Falsifying business records in the first degree. A person is guilty of falsifying business records in the first degree when he commits the crime of falsifying business records in the second degree, and when his intent to defraud includes an intent to commit another crime or to aid or conceal the commission thereof. Falsifying business records in the first degree is a class E felony.
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