{"jurisdiction": "us-ny", "code": "penal", "section": "175.10", "citation": "Penal Law § 175.10", "heading": "Falsifying business records in the first degree", "text": ["§ 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."], "official_source": "https://www.nysenate.gov/legislation/laws/PEN/175.10", "from_official_api": true, "plain_english": "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**.", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/penal/175.10", "publisher": "Elyphived LLC"}