N.Y. Penal Law § 175.10
Current through 2024 NY Law Chapter 553
A person is guilty of falsifying business records in the first degree when he commits the crime of falsifying business records in the second degree, and when his intent to defraud includes an intent to commit another crime or to aid or conceal the commission thereof.
Falsifying business records in the first degree is a class E felony.
N.Y. Penal Law § 175.10