NYSentencing

§ 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.
with Argument