§708-872 Falsifying business records. (1) A person commits the offense of falsifying business records if, with intent to defraud, the person:
(a) Makes or causes a false entry in the business records of an enterprise; or
(b) Alters, erases, obliterates, deletes, removes, or destroys a true entry in the business records of an enterprise; or
(c) 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 the person by law, other than for the information of the government, or by the nature of the person's position; or
(d) Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise.
(2) "Enterprise" means any entity of one or more persons, corporate or otherwise, engaged in business, commercial, professional, industrial, eleemosynary, or social activity.
(3) "Business record" means any writing or article kept or maintained by an enterprise for the purpose of evidencing or reflecting its condition or activity.
(4) Falsifying business records is a misdemeanor. [L 1972, c 9, pt of §1; gen ch 1993]