N.Y. PEN Law § 175.05
This is the official text of N.Y. PEN Law § 175.05, part of New York’s Penal Law — defines crimes and punishments in New York.
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Falsifying business records in the second degree
Official statutory text
§ 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.\n
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