NYSentencing

§ 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.
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