New York Penal Law Section 175.45 - Issuing a false financial statement.

175.45 Issuing a false financial statement.
A  person  is guilty of issuing a false financial statement when, with
  intent to defraud:
1. He knowingly makes or utters a written instrument which purports to
  describe the financial condition or ability to pay of  some  person  and
  which is inaccurate in some material respect; or
2.  He  represents  in writing that a written instrument purporting to
  describe a person's financial condition or ability to pay as of a  prior
  date  is  accurate  with  respect  to  such  person's  current financial
  condition  or  ability  to  pay,  whereas  he  knows  it  is  materially
  inaccurate in that respect.
Issuing a false financial statement is a class A misdemeanor.

Last modified: February 3, 2019