New York Penal Law Section 175.05 - Falsifying business records in the second degree.

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.

Last modified: February 3, 2019