N.Y. Penal Law Section 175.45
Issuing a false financial statement

A person is guilty of issuing a false financial statement when, with intent to defraud:

1.

He knowingly makes or utters a written instrument which purports to describe the financial condition or ability to pay of some person and which is inaccurate in some material respect; or

2.

He represents in writing that a written instrument purporting to describe a person’s financial condition or ability to pay as of a prior date is accurate with respect to such person’s current financial condition or ability to pay, whereas he knows it is materially inaccurate in that respect. Issuing a false financial statement is a class A misdemeanor.

Source: Section 175.45 — Issuing a false financial statement, https://www.­nysenate.­gov/legislation/laws/PEN/175.­45 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 175.45. Issuing a false financial statement's source at nysenate​.gov

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