{"jurisdiction": "us-ny", "code": "penal", "section": "175.05", "citation": "Penal Law § 175.05", "heading": "Falsifying business records in the second degree", "text": ["§ 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."], "official_source": "https://www.nysenate.gov/legislation/laws/PEN/175.05", "from_official_api": true, "plain_english": "A person commits second-degree falsifying business records, with intent to defraud, by:\n- **(1)** **making or causing a false entry** in an enterprise’s business records;\n- **(2)** **altering, erasing, deleting, removing, or destroying a true entry**;\n- **(3)** **knowingly failing to make a true entry despite a legal or job-based duty**; or\n- **(4)** **preventing a true entry or causing its omission**. ★\nIt is a **class A misdemeanor**.", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/penal/175.05", "publisher": "Elyphived LLC"}