KRS 517.050: Falsifying business records.

(1) A person is guilty of falsifying business records when, with intent to defraud, he:

(a) Makes or causes a false entry to be made in the business records of an

enterprise; or

(b) Alters, erases, obliterates, deletes, removes or destroys a true entry in th e

business records of an enterprise; or

(c) 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

(d) Prevents the making of a true entry or causes the omission thereof in the

business records of an enterprise.

(2) Falsifying business records is a Class A misdemeanor.