{"data":{"id":"us-ny/n.y.-penal-law-175.05","jurisdiction":"us-ny","citation":"N.Y. Penal Law § 175.05","heading":"Falsifying business records in the second degree","body":"§ 175.05 Falsifying business records in the second degree.\n  A person is guilty of falsifying business records in the second degree\nwhen, with intent to defraud, he:\n  1. Makes or causes a false entry in the business records of an\nenterprise; or\n  2. Alters, erases, obliterates, deletes, removes or destroys a true\nentry in the business records of an enterprise; or\n  3. Omits to make a true entry in the business records of an enterprise\nin violation of a duty to do so which he knows to be imposed upon him by\nlaw or by the nature of his position; or\n  4. Prevents the making of a true entry or causes the omission thereof\nin the business records of an enterprise.\n  Falsifying business records in the second degree is a class A\nmisdemeanor.","path":["Penal Law","Part 3. Specific Offenses","Title K. Offenses Involving Fraud","Article 175. Offenses Involving False Written Statements"],"source_url":"https://legislation.nysenate.gov/api/3/laws/PEN/175.05","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"0d8021e8ad1d9a537e8897b333047770bfd19c88d1c660c58c4f9fdbfdea39f9","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-penal-law-175.00","next":"us-ny/n.y.-penal-law-175.10"},"notice":"GroundRules: Original legal text. Not legal advice."}