{"data":{"id":"us-ny/n.y.-penal-law-175.45","jurisdiction":"us-ny","citation":"N.Y. Penal Law § 175.45","heading":"Issuing a false financial statement","body":"§ 175.45 Issuing a false financial statement.\n  A person is guilty of issuing a false financial statement when, with\nintent to defraud:\n  1. He knowingly makes or utters a written instrument which purports to\ndescribe the financial condition or ability to pay of some person and\nwhich is inaccurate in some material respect; or\n  2. He represents in writing that a written instrument purporting to\ndescribe a person's financial condition or ability to pay as of a prior\ndate is accurate with respect to such person's current financial\ncondition or ability to pay, whereas he knows it is materially\ninaccurate in that respect.\n  Issuing a false financial statement is a class A misdemeanor.","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/175.45","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"5d746e2709b91362af31f5cd4b34ae920775abca9394e3f5385b36d5f5af4a91","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-penal-law-175.40","next":"us-ny/n.y.-penal-law-176.00"},"notice":"GroundRules: Original legal text. Not legal advice."}