§ 175.15 Falsifying business records; defense. In any prosecution for falsifying business records, it is an affirmative defense that the defendant was a clerk, bookkeeper or other employee who, without personal benefit, merely executed the orders of his employer or of a superior officer or employee generally authorized to direct his activities.
Falsifying business records; defense
N.Y. Penal Law § 175.15, under Offenses Involving False Written Statements.
N.Y. Penal Law § 175.15