Falsifying Business Records

What is commonly known as Falsifying Business Records in the first degree falls under NY Penal Law §175.10. A person is guilty of falsifying business records in the first degree when they commit 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. This can also be charged as a second degree crime under NY penal law §175.05. Some of the elements of a second degree Falsifying Business Records include: makes or causes a false entry in the business records of an enterprise, alters, erases, deletes or removes or destroys a true entry in the business records of an enterprise, 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. Falsifying business records in the second degree is a class A misdemeanor.