Alaska Statutes
Alaska Stat. § 11.46.630 (2026)
Falsifying business records
✓ current as of July 2026
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Sec. 11.46.630. Falsifying business records.
(a) A person commits the crime of falsifying business records if, with intent to defraud, the person
(1) makes or causes a false entry in the business records of an enterprise;
(2) alters, erases, obliterates, deletes, removes, or destroys a true entry in the business records of an enterprise;
(3) omits to make a true entry in the business records of an enterprise in violation of a duty to do so which the person knows to be imposed upon that person by law or by the nature of that person's position; or
(4) prevents the making of a true entry or causes the omission of a true entry in the business records of an enterprise.
(b) For purposes of this section,
(1) “business record” means a writing, recording, or article kept or maintained by an enterprise for the purpose of evidencing or reflecting its condition or activity;
(2) “enterprise” means a private entity of one or more persons, corporate or otherwise, engaged in business, commercial, professional, charitable, political, industrial, or social activity.
(c) Falsifying business records is a class C felony.
(a) A person commits the crime of falsifying business records if, with intent to defraud, the person
(1) makes or causes a false entry in the business records of an enterprise;
(2) alters, erases, obliterates, deletes, removes, or destroys a true entry in the business records of an enterprise;
(3) omits to make a true entry in the business records of an enterprise in violation of a duty to do so which the person knows to be imposed upon that person by law or by the nature of that person's position; or
(4) prevents the making of a true entry or causes the omission of a true entry in the business records of an enterprise.
(b) For purposes of this section,
(1) “business record” means a writing, recording, or article kept or maintained by an enterprise for the purpose of evidencing or reflecting its condition or activity;
(2) “enterprise” means a private entity of one or more persons, corporate or otherwise, engaged in business, commercial, professional, charitable, political, industrial, or social activity.
(c) Falsifying business records is a class C felony.
Notes of Decisions
Cited in 3
cases, 1995–2002 · leading case: Demers v. State, 42 P.3d 1 (Alaska Ct. App. 2002).
Demers v. State, 42 P.3d 1 (Alaska Ct. App. 2002). “130(a)(1) & AS 11.46.630, respectively. [2] In the Alaska Session Laws, Ch.”
State v. Sykes, 891 P.2d 232 (Alaska Ct. App. 1995). “130; AS 11.46.630. The state gave notice under Wylie v.”
Tan v. State, 900 P.2d 759 (Alaska Ct. App. 1995). “Under this plea bargain, Tan agreed to waive her right to grand jury indictment and to plead no contest to falsifying business records, AS 11.46.630(a)(1); in return, the State would dismiss the other charges.”
— Alaska Stat. § 11.46.630(a)(1) — 1 case
Tan v. State, 900 P.2d 759 (Alaska Ct. App. 1995). “Under this plea bargain, Tan agreed to waive her right to grand jury indictment and to plead no contest to falsifying business records, AS 11.46.630(a)(1); in return, the State would dismiss the other charges.”
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