2013 New York Consolidated Laws
PEN - Penal
Part 3 - SPECIFIC OFFENSES
Title K - OFFENSES INVOLVING FRAUD
Article 175 - (175.00 - 175.45) OFFENSES INVOLVING FALSE WRITTEN STATEMENTS
175.05 - Falsifying business records in the second degree.

 
  § 175.05 Falsifying business records in the second degree.
    A person is guilty of falsifying business records in the second degree
  when, with intent to defraud, he:
    1.  Makes  or  causes  a  false  entry  in  the business records of an
  enterprise; or
    2. Alters, erases, obliterates, deletes, removes or  destroys  a  true
  entry in the business records of an enterprise; or
    3. Omits to make a true entry in the business records of an enterprise
  in violation of a duty to do so which he knows to be imposed upon him by
  law or by the nature of his position; or
    4.  Prevents the making of a true entry or causes the omission thereof
  in the business records of an enterprise.
    Falsifying business  records  in  the  second  degree  is  a  class  A
  misdemeanor.