Falsifying Business Records in the Second Degree

An “A” misdemeanor punishable by up to one year in jail, Falsifying Business Records in the Second Degree (NY PL 175.05), is a crime that usually involves the destruction or alteration of a business records. More specifically, this statute is broken down into four distinct sections as follows:

New York Penal Law 1705.05(1)

You are guilty of Falsifying Business Records in the Second Degree pursuant to this subsection if, with the intent to defraud, you make, or even cause through other means, a false entry in an enterprise’s business records.

New York Penal Law 175.05(2)

You are guilty of Falsifying Business Records in the Second Degree pursuant to this subsection if, with the intent to defraud, you erase, delete and destroy through other means, the true entry in an enterprise’s business records.

New York Penal Law 175.05(3)

You are guilty of Falsifying Business Records in the Second Degree pursuant to this subsection if, with the intent to defraud, you omit or fail to make a true entry into the business record of an enterprise and you know you have a duty by law or by the nature of your position to make the entry.

New York Penal Law 175.05(4)

You are guilty of Falsifying Business Records in the Second Degree pursuant to this subsection if, with the intent to defraud, you cause an omission or prevent the making of a true entry in an enterprise’s business records.

As noted on the main page pertaining to Falsifying Business Records, an affirmative defense exists to this crime if you were an employee who, without any personal benefit, acted in such a manner at the direction of a supervisor. This affirmative defense for Falsifying Business Records is found under section 175.15 of the New York Penal Law. It is also important to understand that if you commit this crime while perpetrating or covering up another crime, the more serious felony of Falsifying Business Records in the First Degree can be charged.

As New York white collar criminal defense lawyers and former Manhattan prosecutors who managed, investigated and prosecuted significant white collar schemes involving Falsifying Business Records, Forgery, Grand Larceny and Criminal Possession of a Forged Instrument, the partners at Crotty Saland PC understand the gravity of these allegations and have the experience to ascertain and mount your defense.

For extensive information on New York white collar crimes including Falsifying Business Records, please review the New York White Collar Crime section of Crotty Saland PC’s website. Additional information, including legal decisions, criminal statutes and cases in the news, can be found on the New York Criminal Lawyer Blog.

Call us at (212) 312-7129 or contact us online today to discuss your case and possible defenses.

Contact Us
Available 24/7 | 212.312.7129