2023 New York Laws
PEN - Penal
Part 3 - Specific Offenses
Title K - Offenses Involving Fraud
Article 175 - Offenses Involving False Written Statements
175.05 - Falsifying Business Records in the Second Degree.

Universal Citation: NY Penal L § 175.05 (2023)
§ 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.


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