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

Structure New York Laws