N.Y. Penal Law Section 175.15
Falsifying business records

  • defense
In any prosecution for falsifying business records, it is an affirmative defense that the defendant was a clerk, bookkeeper or other employee who, without personal benefit, merely executed the orders of his employer or of a superior officer or employee generally authorized to direct his activities.

Source: Section 175.15 — Falsifying business records; defense, https://www.­nysenate.­gov/legislation/laws/PEN/175.­15 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 175.15. Falsifying business records's source at nysenate​.gov

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