NY Penal Law
ARTICLE 175
OFFENSES INVOLVING
FALSE WRITTEN STATEMENTS
Section 175.00 Definitions of terms.
175.05 Falsifying business records in the second degree.
175.10 Falsifying business records in the first degree.
175.15 Falsifying business records; defense.
175.20 Tampering with public records in the second degree.
175.25 Tampering with public records in the first degree.
175.30 Offering a false instrument for filing in the second
degree.
175.35 Offering a false instrument for filing in the first
degree.
175.40 Issuing a false certificate.
175.45 Issuing a false financial statement.
S 175.00 Definitions of terms.
The following definitions are applicable to this article:
1. "Enterprise" means any entity of one or more persons, corporate or
otherwise, public or private, engaged in business, commercial,
professional, industrial, eleemosynary, social, political or
governmental activity.
2. "Business record" means any writing or article, including computer
data or a computer program, kept or maintained by an enterprise for the
purpose of evidencing or reflecting its condition or activity.
3. "Written instrument" means any instrument or article, including
computer data or a computer program, containing written or printed
matter or the equivalent thereof, used for the purpose of reciting,
embodying, conveying or recording information, or constituting a symbol
or evidence of value, right, privilege or identification, which is
capable of being used to the advantage or disadvantage of some person.
S 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.
S 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.
S 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.
S 175.20 Tampering with public records in the second degree.
A person is guilty of tampering with public records in the second
degree when, knowing that he does not have the authority of anyone
entitled to grant it, he knowingly removes, mutilates, destroys,
conceals, makes a false entry in or falsely alters any record or other
written instrument filed with, deposited in, or otherwise constituting a
record of a public office or public servant.
Tampering with public records in the second degree is a Class A
misdemeanor.
S 175.25 Tampering with public records in the first degree.
A person is guilty of tampering with public records in the first
degree when, knowing that he does not have the authority of anyone
entitled to grant it, and with intent to defraud, he knowingly removes,
mutilates, destroys, conceals, makes a false entry in or falsely alters
any record or other written instrument filed with, deposited in, or
otherwise constituting a record of a public office or public servant.
Tampering with public records in the first degree is a class D felony.
S 175.30 Offering a false instrument for filing in the second degree.
A person is guilty of offering a false instrument for filing in the
second degree when, knowing that a written instrument contains a false
statement or false information, he offers or presents it to a public
office or public servant with the knowledge or belief that it will be
filed with, registered or recorded in or otherwise become a part of the
records of such public office or public servant.
Offering a false instrument for filing in the second degree is a class
A misdemeanor.
S 175.35 Offering a false instrument for filing in the first degree.
A person is guilty of offering a false instrument for filing in the
first degree when, knowing that a written instrument contains a false
statement or false information, and with intent to defraud the state or
any political subdivision, public authority or public benefit
corporation of the state, he offers or presents it to a public office,
public servant, public authority or public benefit corporation with the
knowledge or belief that it will be filed with, registered or recorded
in or otherwise become a part of the records of such public office,
public servant, public authority or public benefit corporation.
Offering a false instrument for filing in the first degree is a class
E felony.
S 175.40 Issuing a false certificate.
A person is guilty of issuing a false certificate when, being a public
servant authorized by law to make or issue official certificates or
other official written instruments, and with intent to defraud, deceive
or injure another person, he issues such an instrument, or makes the
same with intent that it be issued, knowing that it contains a false
statement or false information.
Issuing a false certificate is a class E felony.
S 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.
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ARTICLE 176
INSURANCE FRAUD
Section 176.00 Insurance fraud; definition of terms.
176.05 Insurance fraud; defined.
176.10 Insurance fraud in the fifth degree.
176.15 Insurance fraud in the fourth degree.
176.20 Insurance fraud in the third degree.
176.25 Insurance fraud in the second degree.
176.30 Insurance fraud in the first degree.
176.35 Aggravated insurance fraud.
S 176.00 Insurance fraud; definition of terms.
The following definitions are applicable to this article:
1. "Insurance policy" has the meaning assigned to insurance contract
by subsection (a) of section one thousand one hundred one of the
insurance law except it shall include reinsurance contracts, purported
insurance policies and purported reinsurance contracts.
2. "Statement" includes, but is not limited to, any notice, proof of
loss, bill of lading, invoice, account, estimate of property damages,
bill for services, diagnosis, prescription, hospital or doctor records,
x-ray, test result, and other evidence of loss, injury or expense.
3. "Person" includes any individual, firm, association or corporation.
4. "Personal insurance" means a policy of insurance insuring a natural
person against any of the following contingencies:
(a) loss of or damage to real property used predominantly for
residential purposes and which consists of not more than four dwelling
units, other than hotels, motels and rooming houses;
(b) loss of or damage to personal property which is not used in the
conduct of a business;
(c) losses or liabilities arising out of the ownership, operation, or
use of a motor vehicle, predominantly used for non-business purposes;
(d) other liabilities for loss of, damage to, or injury to persons or
property, not arising from the conduct of a business;
(e) death, including death by personal injury, or the continuation of
life, or personal injury by accident, or sickness, disease or ailment,
excluding insurance providing disability benefits pursuant to article
nine of the workers` compensation law.
A policy of insurance which insures any of the contingencies listed in
paragraphs (a) through (e) of this subdivision as well as other
contingencies shall be personal insurance if that portion of the annual
premium attributable to the listed contingencies exceeds that portion
attributable to other contingencies.
5. "Commercial insurance" means insurance other than personal
insurance, and shall also include insurance providing disability
benefits pursuant to article nine of the workers` compensation law,
insurance providing workers` compensation benefits pursuant to the
provisions of the workers` compensation law and any program of self
insurance providing similar benefits.
S 176.05 Insurance fraud; defined.
1. A fraudulent insurance act is committed by any person who,
knowingly and with intent to defraud presents, causes to be presented,
or prepares with knowledge or belief that it will be presented to or by
an insurer, self insurer, or purported insurer, or purported self
insurer, or any agent thereof, any written statement as part of, or in
support of, an application for the issuance of, or the rating of a
commercial insurance policy, or certificate or evidence of self
insurance for commercial insurance or commercial self insurance, or a
claim for payment or other benefit pursuant to an insurance policy or
self insurance program for commercial or personal insurance which he
knows to: (i) contain materially false information concerning any fact
material thereto; or (ii) conceal, for the purpose of misleading,
information concerning any fact material thereto.
2. A fraudulent health care insurance act is committed by any person
who, knowingly and with intent to defraud, presents, causes to be
presented, or prepares with knowledge or belief that it will be
presented to, or by, an insurer or purported insurer or self-insurer, or
any agent thereof, any written statement or other physical evidence as
part of, or in support of, an application for the issuance of a health
insurance policy, or a policy or contract or other authorization that
provides or allows coverage for, membership or enrollment in, or other
services of a public or private health plan, or a claim for payment,
services or other benefit pursuant to such policy, contract or plan,
which he knows to:
(a) contain materially false information concerning any material fact
thereto; or
(b) conceal, for the purpose of misleading, information concerning any
fact material thereto. Such policy or contract or plan or authorization
shall include, but not be limited to, those issued or operating pursuant
to any public or governmentally-sponsored or supported plan for health
care coverage or services or those otherwise issued or operated by
entities authorized pursuant to the public health law. For purposes of
this subdivision an "application for the issuance of a health insurance
policy" shall not include (a) any application for a health insurance
policy or contract approved by the superintendent of insurance pursuant
to the provisions of sections three thousand two hundred sixteen, four
thousand three hundred four, four thousand three hundred twenty-one or
four thousand three hundred twenty-two of the insurance law or any other
application for a health insurance policy or contract approved by the
superintendent of insurance in the individual or direct payment market;
and (b) any application for a certificate evidencing coverage under a
self-insured plan or under a group contract approved by the
superintendent of insurance.
S 176.10 Insurance fraud in the fifth degree.
A person is guilty of insurance fraud in the fifth degree when he
commits a fraudulent insurance act.
Insurance fraud in the fifth degree is a class A misdemeanor.
S 176.15 Insurance fraud in the fourth degree.
A person is guilty of insurance fraud in the fourth degree when he
commits a fraudulent insurance act and thereby wrongfully takes, obtains
or withholds, or attempts to wrongfully take, obtain or withhold
property with a value in excess of one thousand dollars.
Insurance fraud in the fourth degree is a class E felony.
S 176.20 Insurance fraud in the third degree.
A person is guilty of insurance fraud in the third degree when he
commits a fraudulent insurance act and thereby wrongfully takes, obtains
or withholds, or attempts to wrongfully take, obtain or withhold
property with a value in excess of three thousand dollars.
Insurance fraud in the third degree is a class D felony.
S 176.25 Insurance fraud in the second degree.
A person is guilty of insurance fraud in the second degree when he
commits a fraudulent insurance act and thereby wrongfully takes, obtains
or withholds, or attempts to wrongfully take, obtain or withhold
property with a value in excess of fifty thousand dollars.
Insurance fraud in the second degree is a class C felony.
S 176.30 Insurance fraud in the first degree.
A person is guilty of insurance fraud in the first degree when he
commits a fraudulent insurance act and thereby wrongfully takes, obtains
or withholds, or attempts to wrongfully take, obtain or withhold
property with a value in excess of one million dollars.
Insurance fraud in the first degree is a class B felony.
S 176.35 Aggravated insurance fraud.
A person is guilty of aggravated insurance fraud in the fourth degree
when he commits a fraudulent insurance act, and has been previously
convicted within the preceding five years of any offense, an essential
element of which is the commission of a fraudulent insurance act.
Aggravated insurance fraud in the fourth degree is a class D felony.