N.Y. Penal Law Section 175.05
Falsifying business records in the second degree

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.

Source: Section 175.05 — Falsifying business records in the second degree, https://www.­nysenate.­gov/legislation/laws/PEN/175.­05 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

Green check means up to date. Up to date

Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 175.05. Falsifying business records in the second degree's source at nysenate​.gov

Link Style