§ 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