1. The Laws of New York
  2. Consolidated Laws
  3. Penal
  4. Part 3: Specific Offenses
  5. Title K: Offenses Involving Fraud
  6. Article 175: Offenses Involving False Written Statements


Section 175.10 Falsifying business records in the first degree

Penal (PEN)

  A person is guilty of falsifying business records in the first degree when he commits the crime of falsifying business records in the second degree, and when his intent to defraud includes an intent to commit another crime or to aid or conceal the commission thereof.

  Falsifying business records in the first degree is a class E felony.