N.Y. Banking Law Section 672
Falsification of books, reports or statements of private bankers or corporations subject to the banking law

1.

Any officer, director, trustee, employee or agent of any corporation to which the banking law is applicable who makes a false entry in any book, report or statement of such corporation with intent to deceive any officer, director or trustee thereof, or any agent or examiner lawfully appointed to examine into its condition or into any of its affairs, or any public officer, office or board to which such corporation is required by law to report, or which has authority by law to examine into its condition or into any of its affairs, or who, with like intent, wilfully omits to make a true entry of any material particular pertaining to the business of such corporation in any book, report or statement of such corporation made, written or kept by him under his direction, is guilty of a felony.

2.

Any employee or agent of a private banker who makes a false entry in any book, report or statement of such private banker with intent to deceive such private banker, or any agent or examiner lawfully appointed to examine into the condition or affairs of such private banker, or any public officer, office or board to which such private banker is required by law to report, or which has authority by law to examine into the condition of such private banker or into any of its affairs, or who, with like intent, wilfully omits to make a true entry of any material particular pertaining to the business of such private banker in any book, report or statement made, written or kept by such private banker or under his direction is guilty of a felony.

3.

Any private banker who commits any act made punishable by subdivision two, or who wilfully omits to make the true entry required thereby, with intent to deceive his co-partner or any such agent, examiner, public officer, office or board is guilty of a felony.

Source: Section 672 — Falsification of books, reports or statements of private bankers or corporations subject to the banking law, https://www.nysenate.gov/legislation/laws/BNK/672 (updated Sep. 22, 2014; accessed Dec. 6, 2025).

660
Misconduct of officers, directors, trustees, or employees of banking corporations and of private bankers 661
Officer or agent of banking corporation or a private banker making guaranty or endorsement beyond the legal limit 662
Bank officer or employee overdrawing his account or asking for or receiving commissions or gratuities from persons procuring loans or mak... 663
Receiving deposits in insolvent bank 664
Unlawful investments by officers of mutual savings banks 665
Misconduct by directors of banking corporations 666–A
Loans to be guaranteed by New York state higher education assistance corporation 668
Use of checks with certain photographs or drawings reproduced thereon prohibited 669
Unauthorized use of the term “bank” or "trust company 671
False statements or rumors as to banking institutions 672
Falsification of books, reports or statements of private bankers or corporations subject to the banking law 673
Abstraction or misappropriation of money, funds or property, or misapplication of credit of private bankers or corporations to which the ... 674
Presumption of knowledge of corporate condition and business and of assent thereto by directors 674–A
Unlawful undertakings

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N.Y. Banking Law Section 672 Falsification of books, reports or statements of private bankers or corporations subject to the banking law

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N.Y. Banking Law Section 672
Falsification of books, reports or statements of private bankers or corporations subject to the banking law