N.Y. Penal Law § 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.