Falsifying business records is a criminal offense under the law of several United States states, most prominently New York. Under New York law a person commits the offense in the second degree, a class A misdemeanor, by making a false entry in a business's records, altering or destroying a true entry, or omitting a required entry with intent to defraud; the offense becomes a class E felony in the first degree when that intent to defraud includes an intent to commit or conceal another crime. It is frequently prosecuted alongside related charges such as grand larceny, insurance fraud, or money laundering, and similar offenses exist in other states including California, Delaware, and Kentucky.
Facts
Classification
Offense GradeMinor or Summary Offense 1 Connections
Associated With
Source Falsifying business records (Wikipedia)
Has Offense Grade
Entity-backed identity for the offense-grade enum value this offense already carries, resolved to a crime concept by an explicit value-to-entity map (phase 3 bucket conversion, docs\design_entity_backed_browse_buckets_20260928.md). The offense-grade fact itself stays on the offense unchanged.
Sources
1. Falsifying business records (Wikipedia)
Wikipedia, Falsifying business records, Elements and punishment section
Under New York State law, falsifying business records in the second degree is a class A misdemeanor, while falsifying business records in the first degree is a class E felony.
Associated With: White Collar Crime, Wikipedia, Falsifying business records, Prosecutions section
it is a frequent part of white-collar crime prosecutions brought by district attorneys' offices.
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