§ 175.10 Falsifying business records in the first degree.\n A person is guilty of falsifying business records in the first degree\nwhen he commits the crime of falsifying business records in the second\ndegree, and when his intent to defraud includes an intent to commit\nanother crime or to aid or conceal the commission thereof.\n Falsifying business records in the first degree is a class E felony.\n
Falsifying business records in the first degree
N.Y. Penal Law § 175.10, under Offenses Involving False Written Statements.
N.Y. Penal Law § 175.10