Falsifying business records in the first degree is a class E felony

SECTION 175.10 Falsifying business records in the first degree Penal (PEN) CHAPTER 40, PART 3, TITLE K, ARTICLE 175 § 175.10 Falsifying business records in the first degree. A person is guilty of falsifying business records in the first degree when he commits the crime of falsifying business records in the second degree, and when his intent to defraud includes an intent to commit another crime or to aid or conceal the commission thereof. Falsifying business records in the first degree is a class E felony. https://www.nysenate.gov/legislation/laws/PEN/175.10 § 175.10 第一級の業務記録の改ざん。 第 2 級業務記録偽造罪を犯し、詐欺行為の意図が別の犯罪を犯す意図、またはその犯行を幇助もしくは隠蔽する意図を含む場合、第 1 級業務記録偽造罪で有罪となる。 第 1 級の業務記録の改ざんは、クラス E の重罪です。