Falsifying business records in the first degree · as in force on May 31, 2026
§ 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.
A person commits first-degree falsifying business records by committing second-degree falsifying business records with an intent to defraud that also includes intending to commit another crime or to aid or conceal its commission. ★ It is a class E felony.
Marked in the text: penalties, time limits, sums of money. Editorial emphasis added by this edition; it does not appear in the statute as enacted.
This provision appears in Volume 4 — The Court Clerk: Penal Law; Volume 1 — The Court Officer in Plain English; Volume 3 — The Court Officer: Penal Law; Volume 3 — Your Career: Penal Law in Plain English.