NY State — NY Penal Law

§ 175.05 — Falsifying business records in the second degree

Brooklyn since 2014All five boroughsSame-day response during business hours

Statute text reproduced from nysenate.gov. Not attorney-reviewed for your situation — for reference only.

Nacmias Law Firm does not practice criminal defense. For charges or pending criminal cases, consult a criminal defense attorney.

What is NY PL § 175.05?

Quick Answer

A person is guilty of falsifying business records in the second degree when, with intent to defraud, he: 1. Makes or causes a false entry in the business records of an enterprise; or 2.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

Michael Nacmias - Founding PartnerMichael Sargo - Partner
From the team atNacmias Law Firm, PLLCBrooklyn-based attorneys representingproperty owners across all five boroughsMeet the team →

§ 175.05 Falsifying business records in the second degree

PL § 175.05

§ 175.05 Falsifying business records in the second degree.

A person is guilty of falsifying business records in the second degree when, with intent to defraud, he:

1.Makes or causes a false entry in the business records of an enterprise; or

2.Alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or

3.Omits to make a true entry in the business records of an enterprise in violation of a duty to do so which he knows to be imposed upon him by law or by the nature of his position; or

4.Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise.

Falsifying business records in the second degree is a class A misdemeanor.

Common Questions

Our team

Meet the people you will work with

Free case review

Talk to an attorney before you act on NYC code.

Free 15-minute case review with the attorney handling your matter. Same-day response during business hours across all five boroughs — OATH hearings, Housing Court, and real estate closings.

Or email us

[email protected]

An attorney reads every message.

  • Same-day response

    During business hours

  • Direct attorney access

    Same lawyer from intake to close

  • Flat-fee pricing

    On most OATH and closing matters