N.Y. Penal Law § 170.15: Forgery in the first degree

§ 170.15 Forgery in the first degree.

A person is guilty of forgery in the first degree when, with intent to

defraud, deceive or injure another, he falsely makes, completes or

alters a written instrument which is or purports to be, or which is

calculated to become or to represent if completed:

1. Part of an issue of money, stamps, securities or other valuable

instruments issued by a government or governmental instrumentality; or

2. Part of an issue of stock, bonds or other instruments representing

interests in or claims against a corporate or other organization or its

property.

Forgery in the first degree is a class C felony.