Statutes > New York Statutes > PEN - Penal > Part 3 - SPECIFIC OFFENSES > Title K - OFFENSES INVOLVING FRAUD > Article 175 - (175.00 - 175.45) OFFENSES INVOLVING FALSE WRITTEN STATEMENTS > 175.10 - Falsifying business records in the first degree.

175.10 - Falsifying business records in the first degree.

§ 175.10 Falsifying business records in the first degree.    A  person is guilty of falsifying business records in the first degree  when he commits 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.