§708-851 Forgery in the first degree. (1) A person commits the offense of forgery in the first degree if, with intent to defraud, the person falsely makes, completes, endorses, or alters a written instrument, or utters a forged instrument, or fraudulently encodes the magnetic ink character recognition numbers, which is or purports to be, or which is calculated to become or to represent if completed:
(a) Part of an issue of stamps, securities, or other valuable instruments issued by a government or governmental agency; or
(b) Part of an issue of stock, bonds, or other instruments representing interests in or claims against a corporate or other organization or its property.
(2) Forgery in the first degree is a class B felony. [L 1972, c 9, pt of §1; am L 1988, c 155, §2; gen ch 1992; am L 1997, c 243, §2]
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