New York Penal Code § 175.05

Falsifying business records in the second degree
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§ 175.05 Falsifying business records in the second degree.\n  A person is guilty of falsifying business records in the second degree\nwhen, with intent to defraud, he:\n  1. Makes or causes a false entry in the business records of an\nenterprise; or\n  2. Alters, erases, obliterates, deletes, removes or destroys a true\nentry in the business records of an enterprise; or\n  3. Omits to make a true entry in the business records of an enterprise\nin violation of a duty to do so which he knows to be imposed upon him by\nlaw or by the nature of his position; or\n  4. Prevents the making of a true entry or causes the omission thereof\nin the business records of an enterprise.\n  Falsifying business records in the second degree is a class A\nmisdemeanor.\n

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