In an ongoing effort to decipher the white collar criminal law in New York, the New York criminal defense attorneys and former Manhattan prosecutors at Crotty Saland PC have created an information page for Falsifying Business Records in the First Degree (NY Penal Law 175.10) and Falsifying Business Records in the Second Degree (NY Penal Law 175.05). Falsifying Business Records in the First Degree is an “E” felony punishable by up to four years in state prison while Falsifying Business Records in the Second Degree is an “A” misdemeanor punishable by up to one year in jail.
Briefly, both of these white collar crimes are often associated with other offenses including Grand Larceny, Forgery and Criminal Possession of a Forged Instrument. Generally, Falsifying Business Records in the Second Degree occurs when a person alters, destroys or fails to input information in the records of a business with the intent to defraud. What escalates this offense to the felony crime is when the person acts as described, but also has the intent to commit or cover up another crime. The easy way to visualize this crime is as follows:
You work for a company and you alter information on payments or bills received. The company utilizes those documents in their business. If you did this altering to defraud (make someone believe you did your job or someone failed to do theirs, for example), then the misdemeanor may apply. If, however, you did this to cover up for money that you stole from the company, then the felony would likely apply.
To obtain a better understanding of New York white collar criminal law involving Falsifying Business Records, consult with an experienced New York white collar criminal defense attorney. For further information on this crime, please refer to the Falsifying Business Records information page and the New York Criminal Lawyer Blog where extensive information on legal cases, criminal statutes and newsworthy cases can be found.
Crotty Saland PC is a New York white collar criminal defense firm representing clients in criminal investigations, arrests, indictments and trials throughout the New York City region.