New York Laws
Article 175 - Offenses Involving False Written Statements
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.