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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.
Cite this article: FindLaw.com - New York Consolidated Laws, Penal Law - PEN § 175.05 Falsifying business records in the second degree - last updated January 01, 2021 | https://codes.findlaw.com/ny/penal-law/pen-sect-175-05/
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