(a) A person commits an offense if he: (1) knowingly makes a false entry in, or false alteration of, any record, document or thing belonging to, or received or kept by, the government for information or record, or required by law to be kept by others for information of the government;
(2) makes, presents or uses any record, document or thing knowing it to be false, and with intent that it be taken as a genuine part of information or records referred to in Paragraph (1); or (3) intentionally and unlawfully destroys, conceals, removes or otherwise impairs the verity or availability of any such record, document or thing. (b) An offense under this Section is a misdemeanor unless the defendant's intent is to defraud or injure anyone, in which case the offense is a felony of the third degree. SOURCE: G.P.C. §§ 113, 114, 115; *M.P.C. § 241.8; Cal. § 1170 (1971); Mass. ch. 268, § 7; N.J. § 2C:28-7. CROSS-REFERENCES: § 46.10 -- forgery; § 49.90 - Official Misconduct. COMMENT: Section 55.10 supersedes the Guam Penal Code, but is substantively the same as the law contained in the Penal Code except that a felony is prescribed only where there is an intent to injure or defraud someone. This classification is more consistent with the treatment of forgery and official misconduct contained in this Code.