(a) A person commits the crime of falsifying business records if, with intent to defraud, the person (1) makes or causes a false entry in the business records of an enterprise; (2) alters, erases, obliterates, deletes, removes, or destroys a true entry in the business records of an enterprise; (3) omits to make a true entry in the business records of an enterprise in violation of a duty to do so which the person knows to be imposed upon that person by law or by the nature of that person's position; or (4) prevents the making of a true entry or causes the omission of a true entry in the business records of an enterprise. (b) For purposes of this section, (1) “business record” means a writing, recording, or article kept or maintained by an enterprise for the purpose of evidencing or reflecting its condition or activity; (2) “enterprise” means a private entity of one or more persons, corporate or otherwise, engaged in business, commercial, professional, charitable, political, industrial, or social activity. (c) Falsifying business records is a class C felony.
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