§ 175.05 Falsifying business records in the second degree.\n A person is guilty of falsifying business records in the second degree\nwhen, with intent to defraud, he:\n 1. Makes or causes a false entry in the business records of an\nenterprise; or\n 2. Alters, erases, obliterates, deletes, removes or destroys a true\nentry in the business records of an enterprise; or\n 3. Omits to make a true entry in the business records of an enterprise\nin violation of a duty to do so which he knows to be imposed upon him by\nlaw or by the nature of his position; or\n 4. Prevents the making of a true entry or causes the omission thereof\nin the business records of an enterprise.\n Falsifying business records in the second degree is a class A\nmisdemeanor.\n
N.Y. Penal Law § 175.05
Falsifying business records in the second degree
Applied in 9 court decisions — leading case Fotopolous v. Board of Fire Commissioners of the Hicksville Fire District (2014)
Most recently applied in Matter of Hamling (December 2023)
2014-09-22
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.