PL 175.10-I PL 175.10-II PL 175.10-III PL 175.10-IV

§ 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.

Lesser Included Greater Inclusory Offenses with Argument