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, New York Penal Law 175.05, is a crime that usually involves the destruction or alteration of a business record. Although not a felony, PL 170.05 is a misdemeanor crime that, because of New York State laws, will never be expunged from your criminal record upon conviction. While there are numerous theories and subsections of Falsifying Business Records in the Second Degree, irrespective of the particular section you are charged with, the penalty upon conviction is the same. Briefly, Second Degree Falsifying Business Records is broken down into four distinct sections, but know that the following is no substitute for a review of the actual statute and examination of your arrest with a criminal defense attorney knowledgeable about and experienced with PL 175.05 prosecutions in New York:

New York Penal Law 175.05(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 have committed Second Degree Falsifying Business Records in violation of subsection two 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 the third subsection of Falsifying Business Records in the Second Degree 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)

The last section of Falsifying Business Records in the Second Degree that you can possible run afoul of and face prosecution in New York is where, again, 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 District Attorney where the crime is alleged to have occurred can charge the more serious felony of Falsifying Business Records in the First Degree.

As New York white collar criminal defense lawyers and former New York County Assistant District Attorneys spearheading and leading investigations into and prosecutions of White Collar frauds involving Falsifying Business Records, Forgery, Grand Larceny and related offenses, the criminal lawyers at Crotty Saland PC understand the magnitude of a White Collar accusation, arrest and conviction. Armed with years of experience and knowledge on both sides of the law, Crotty Saland PC’s advocacy in your time of need is second to none.

To better understand New York White Collar crimes to mount your strongest defense, including Falsifying Business Records, 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.

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