§ 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
N.Y. Penal Law § 175.10
Falsifying business records in the first degree
Applied in 25 court decisions — leading case People v. Golb (2014)
Most recently applied in People v. Andrews (October 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.