New York Penal Law Section 175.15 - Falsifying business records; defense.

175.15 Falsifying business records; defense.
In   any  prosecution  for  falsifying  business  records,  it  is  an
  affirmative defense that the defendant was a clerk, bookkeeper or  other
  employee  who,  without  personal benefit, merely executed the orders of
  his employer or of a superior officer or employee  generally  authorized
  to direct his activities.

Last modified: February 3, 2019