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Article 175 - NY Penal Law

OFFENSES INVOLVING FALSE WRITTEN STATEMENTS
175.00 Definitions of terms.
175.05 Falsifying business records in the second degree. A MISD
175.10 Falsifying business records in the first degree. E FELONY
175.15 Falsifying business records; defense. A MISD
175.20 Tampering with public records in the second degree. A MISD
175.25 Tampering with public records in the first degree. D FELONY
175.30 Offering a false instrument for filing in the second degree. A MISD
175.35 Offering a false instrument for filing in the first degree. E FELONY
175.40 Issuing a false certificate. E FELONY
175.45 Issuing a false financial statement. E FELONY

S 175.00 Definitions of terms.
  The following definitions are applicable to this article:
  1. "Enterprise" means any entity of one or more persons, corporate or
otherwise, public or private, engaged in business, commercial,
professional, industrial, eleemosynary, social, political or
governmental activity.
  2. "Business record" means any writing or article, including computer
data or a computer program, kept or maintained by an enterprise for the
purpose of evidencing or reflecting its condition or activity.
  3. "Written instrument" means any instrument or article, including
computer data or a computer program, containing written or printed
matter or the equivalent thereof, used for the purpose of reciting,
embodying, conveying or recording information, or constituting a symbol
or evidence of value, right, privilege or identification, which is
capable of being used to the advantage or disadvantage of some person.

S 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.

S 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.

S 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.

S 175.20 Tampering with public records in the second degree.
  A person is guilty of tampering with public records in the second
degree when, knowing that he does not have the authority of anyone
entitled to grant it, he knowingly removes, mutilates, destroys,
conceals, makes a false entry in or falsely alters any record or other
written instrument filed with, deposited in, or otherwise constituting a
record of a public office or public servant.
  Tampering with public records in the second degree
  is a Class A misdemeanor.

S 175.25 Tampering with public records in the first degree.
  A person is guilty of tampering with public records in the first
degree when, knowing that he does not have the authority of anyone
entitled to grant it, and with intent to defraud, he knowingly removes,
mutilates, destroys, conceals, makes a false entry in or falsely alters
any record or other written instrument filed with, deposited in, or
otherwise constituting a record of a public office or public servant.
  Tampering with public records in the first degree is a class D felony.

S 175.30 Offering a false instrument for filing in the second degree.
  A person is guilty of offering a false instrument for filing in the
second degree when, knowing that a written instrument contains a false
statement or false information, he offers or presents it to a public
office or public servant with the knowledge or belief that it will be
filed with, registered or recorded in or otherwise become a part of the
records of such public office or public servant.
  Offering a false instrument for filing in the second degree
  is a class A misdemeanor.

* S175.35 Offering a false instrument for filing in the first degree.
    A  person  is  guilty of offering a false instrument for filing in the
  first degree when, knowing that a written instrument  contains  a  false
  statement  or false information, and with intent to defraud the state or
  any  political  subdivision,  public   authority   or   public   benefit
  corporation  of  the state, he offers or presents it to a public office,
  public servant, public authority or public benefit corporation with  the
  knowledge  or  belief that it will be filed with, registered or recorded
  in or otherwise become a part of the  records  of  such  public  office,
  public servant, public authority or public benefit corporation.
    Offering  a false instrument for filing in the first degree is a class
  E felony.
    * NB Effective until November 1, 2014
* S 175.35 Offering a false instrument for filing in the first degree.
    A person is guilty of offering a false instrument for  filing  in  the
  first degree when:
    1.  knowing  that  a  written instrument contains a false statement or
  false information, and with intent to defraud the state or any political
  subdivision, public authority  or  public  benefit  corporation  of  the
  state,  he  or  she  offers  or  presents  it to a public office, public
  servant,  public  authority  or  public  benefit  corporation  with  the
  knowledge  or  belief that it will be filed with, registered or recorded
  in or otherwise become a part of the  records  of  such  public  office,
  public servant, public authority or public benefit corporation; or
    2.  (a) he or she commits the crime of offering a false instrument for
  filing in the second degree; and
    (b) such instrument is a financing statement the contents of which are
  prescribed by  section  9--502  of  the  uniform  commercial  code,  the
  collateral asserted to be covered in such statement is the property of a
  person  who is a state or local officer as defined by section two of the
  public officers law or who otherwise  is  a  judge  or  justice  of  the
  unified  court  system,  such  financing statement does not relate to an
  actual transaction, and he or she  filed  such  financing  statement  in
  retaliation for the performance of official duties by such person.
    Offering  a false instrument for filing in the first degree is a class
  E felony.
    * NB Effective November 1, 2014

 S 175.40 Issuing a false certificate.
  A person is guilty of issuing a false certificate when, being a public
servant authorized by law to make or issue official certificates or
other official written instruments, and with intent to defraud, deceive
or injure another person, he issues such an instrument, or makes the
same with intent that it be issued, knowing that it contains a false
statement or false information.
  Issuing a false certificate is a class E felony.

S 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.

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