N.Y. Penal Law § 175.45

§ 175.45 Issuing a false financial statement.\n A person is guilty of issuing a false financial statement when, with\nintent to defraud:\n 1. He knowingly makes or utters a written instrument which purports to\ndescribe the financial condition or ability to pay of some person and\nwhich is inaccurate in some material respect; or\n 2. He represents in writing that a written instrument purporting to\ndescribe a person's financial condition or ability to pay as of a prior\ndate is accurate with respect to such person's current financial\ncondition or ability to pay, whereas he knows it is materially\ninaccurate in that respect.\n Issuing a false financial statement is a class A misdemeanor.\n