N.Y. Penal Law § 175.45: Issuing a false financial statement

§ 175.45 Issuing a false financial statement.

A person is guilty of issuing a false financial statement when, with

intent to defraud:

1. He knowingly makes or utters a written instrument which purports to

describe the financial condition or ability to pay of some person and

which is inaccurate in some material respect; or

2. He represents in writing that a written instrument purporting to

describe a person's financial condition or ability to pay as of a prior

date is accurate with respect to such person's current financial

condition or ability to pay, whereas he knows it is materially

inaccurate in that respect.

Issuing a false financial statement is a class A misdemeanor.