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Penal Law § 175.10 · Article 175. Offenses Involving False Written Statements

Falsifying business records in the first degree

Verbatim from the official edition

Text — Law content up to date as of October 23, 2026, as published by the New York State Senate (Open Legislation)

§ 175.10 Falsifying business records in the first degree.

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.

Source of truth

Edition
Law content up to date as of October 23, 2026, as published by the New York State Senate (Open Legislation)
Official file
https://legislation.nysenate.gov/pdf/laws/PEN175.10
Text hash
sha256 60a6a1473ce84c03089a95a41efd4672b9383a1e23ec8bb7927eb71fe9415bfc
Composed by
gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.