N.Y. Environmental Conservation Law § 15-1747

§ 15-1747. False entries, statements or reports.\n No person shall for the purpose of deceiving, make or cause to be made\nany false entry in the books of accounts of a licensee, or for the\npurpose of deceiving, make or cause to be made any false statement or\nreport in response to a request, order or direction from the department\nfor statements or reports under title 17 of this article.\n