§ 175.05 Falsifying business records in the second degree. New York

A person is guilty of falsifying business records in the second degree when, with intent to defraud, he:

1. Makes or causes a false entry in the business records of an enterprise; or

2. Alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or

3. Omits to make a true entry in the business records of an enterprise in violation of a duty to do so which he knows to be imposed upon him by law or by the nature of his position; or

4. Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise.

Falsifying business records in the second degree is a class A misdemeanor.

Falsifying business records in the second degree can happen very easily and, if you think about it, probably very often. If an employee falsely enters a sick day into corporate records, an inflated lunch bill, the wrong date for a particular thing they did, or fails to make a record of something that happened, he or she could be accused of falsifying business records. While falsifying business records in the second degree is a misdemeanor, if the intent was to conceal the commission of a different crime (such as tax evasion, theft, or something else) it can be charged as a felony.

Penalties,

• Up to 1 year in jail
• Probation
• Combination of jail and probation
• Permanent criminal record