N.Y. Laws » CHAPTER Penal / PART Specific Offenses / TITLE Offenses Involving Fraud / ARTICLE Offenses Involving False Written Statements
New York Consolidated Laws

N.Y. Penal Law § 175.05 (2026)

Falsifying business records in the second degree

✓ current as of May 2026
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§ 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.
Notes of Decisions
Cited in 60 cases (11 in the last 5 years), 1973–2025 · leading case: People v. Taveras, 906 N.E.2d 370 (NY 2009).
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People v. Taveras, 906 N.E.2d 370 (NY 2009). · cites it 2× “2 The relevant actus reus is the creation of a false entry in a business record (see Penal Law § 175.05 [1]). Unlike Catone , the statutory definition of the second crime does not render the first crime “a necessary component in the legislative *27 classification and…”
People v. Clough, 306 A.D.2d 556 (N.Y. App. Div. 2003). · cites it 3× “The proof established that defendant made the entries on a business record at times other than those indicated on the records, in violation of Penal Law § 175.05 (1). Further, defendant failed to indicate on the patient’s charts that the drugs were actually administered.”
People v. Kisina, 924 N.E.2d 792 (NY 2010). · cites it 2× “10; see also Donnino, Practice Commentary, McKinney’s Cons Laws of NY, Book 39, Penal Law § 175.”
Transeo S.A.R.L. v. Bessemer Venture Partners VI L.P., 936 F. Supp. 2d 376 (S.D.N.Y. 2013). “14 (citing N.Y. Penal Law §§ 175.05 , 175.10).) Defendants’ Motion to Dismiss is accordingly granted.”
Matter of Munroe v. Ponte, 2017 NY Slip Op 2041 (N.Y. App. Div. 2017). · cites it 2× “In 2013, the petitioner was convicted of falsifying business records in the second degree (Penal Law § 175.05 [1]). In February 2014, the DOC mailed a letter to the petitioner’s last known address on file with the DOC advising him that his employment was terminated pursuant to…”
People v. Coe, 522 N.E.2d 1039 (NY 1988). · cites it 2× “Defendant was also convicted of falsifying business records in *854 the second degree (Penal Law § 175.05) for making a false entry pertaining to the incident.”
People v. Saxton, 75 A.D.3d 755 (N.Y. App. Div. 2010). “or to aid or conceal the commission” of another crime (Penal Law §§ 175.05, 175.10). At trial, there was evidence that defendant, as an officer of the company, supervised Wurld Media’s general ledger, executed tax documents and administered both the payroll and advances paid to…”
People v. Highgate LTC Mgmt., LLC, 69 A.D.3d 185 (N.Y. App. Div. 2009). · cites it 2× “Nevertheless, defendant maintains that the doctrine of respondeat superior is not applicable when, as herein, intent is an element of the charged crimes (see Public Health Law § 12-b [2]; Penal Law § 175.05 [1]). Moreover, although defendant concedes that Penal Law § 20.”
Jurado v. Kalache, 93 A.D.3d 759 (N.Y. App. Div. 2012). “Thereafter, based upon this discovery, the plaintiff served a bill of particulars, denominated as a “second supplemental bill of particulars,” alleging that Kalache violated various statutes, including Education Law § 6509 (2); § 6530 (2), (21) and (23) and Penal Law §§ 175.05…”
People v. Bloomfield, 844 N.E.2d 296 (NY 2006). “10, falsifying business records in the first degree, (1) incorporates the elements of Penal Law § 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 .”
Matter of Walker v. City of Plattsburgh, 2023 NY Slip Op 00021 (N.Y. App. Div. 2023). “45), falsifying business records in the second degree ( see Penal Law § 175.05), making an apparently sworn false statement in the second degree ( see Penal Law § 210.”
Alfred C. Sharpton v. Hon. John C. Turner Jr., Albany Cnty. Judge Robert Abrams, Attorney Gen. of the State of New York, 964 F.2d 1284 (2d Cir. 1992). “65 (McKinney 1988), two counts of falsifying business records, in violation of N.Y.Penal Law §§ 175.05, 175.10 (McKinney 1988), and 60 counts of grand larceny, in violation of N.”
Show all 60 citing cases →
— N.Y. Penal Law § 175.05(1) — 1 case
Belsito v. Cnty. of Erie (W.D.N.Y. 2021).
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