§ 175.10 Falsifying business records in the first degree (New York).

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.

Falsifying business records in the first degree is, basically, a situation where someone commits the misdemeanor offense of falsifying business records in the second degree in order to hide the fact that they also committed a different crime or to avoid being caught while committing a different crime. Intent is a question of a mental state, or conscious beliefs, held by someone when they are said to have committed an offense. Intent does not require premeditation and does not require advance planning. It is not necessary that the intent was in a person's mind for any particular period of time.

Penalties.

• 1.3 to 4 years in New York State Prison (indeterminate sentence)
• Up to 1 year in jail (definite sentence)
• Probation
• Combination of jail and probation

If you or a loved one has been accused of a crime in New York City, contact us at 212-619-3900 for a consultation.