{"jurisdiction": "us-ny", "code": "penal", "section": "175.15", "citation": "Penal Law § 175.15", "heading": "Falsifying business records; defense", "text": ["§ 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."], "official_source": "https://www.nysenate.gov/legislation/laws/PEN/175.15", "from_official_api": true, "plain_english": "A defendant charged with falsifying business records has an **affirmative defense** if the defendant was a **clerk, bookkeeper, or other employee who received no personal benefit and merely followed an employer’s or authorized superior’s orders**. ★", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/penal/175.15", "publisher": "Elyphived LLC"}