New York statute
N.Y. Penal Law § 175.05 — Falsifying business records in the second degree
Current through 2026 legislative session (LBDC text via OpenLegislation as of 2026-07-17)
Part of Article 175: Offenses Involving False Written Statements, New York Penal Law.
Full text of N.Y. Penal Law § 175.05
Statutory text current through the 2026 legislative session (LBDC text via OpenLegislation as of 2026-07-17). This publication reproduces the text of the Consolidated Laws of New York as provided by the New York State Senate's Open Legislation service (Legislative Bill Drafting Commission statutory text); it is not the official statutes of the State of New York.
175.05 Falsifying business records in the second degree.
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.
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This reference is informational and is not legal advice.