N.Y. Penal Law Section 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.

Source: Section 175.10 — Falsifying business records in the first degree, https://www.­nysenate.­gov/legislation/laws/PEN/175.­10 (updated Sep. 22, 2014; accessed Dec. 13, 2025).

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Dec. 13, 2025

Last modified:
Sep. 22, 2014

§ 175.10. Falsifying business records in the first degree's source at nysenate​.gov

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