ORS 165.080: Falsifying business records.

(1) A person commits the crime of falsifying business records if, with intent to defraud, the person:

      (a) Makes or causes a false entry in the business records of an enterprise; or

      (b) Alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or

      (c) Fails to make a true entry in the business records of an enterprise in violation of a known duty imposed upon the person by law or by the nature of the position of the person; 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.