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.
Structure New York Laws
Title K - Offenses Involving Fraud
Article 175 - Offenses Involving False Written Statements
175.00 - Definitions of Terms.
175.05 - Falsifying Business Records in the Second Degree.
175.10 - Falsifying Business Records in the First Degree.
175.15 - Falsifying Business Records; Defense.
175.20 - Tampering With Public Records in the Second Degree.
175.25 - Tampering With Public Records in the First Degree.
175.30 - Offering a False Instrument for Filing in the Second Degree.
175.35 - Offering a False Instrument for Filing in the First Degree.