1. (1) A person is guilty of falsifying business records when, with intent to defraud, he:

   1. (a) Makes or causes a false entry to be made in the business records of an enterprise; or
   2. (b) Alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or
   3. (c) 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. (d) Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise.
2. (2) Falsifying business records is a Class A misdemeanor.

Effective: January 1, 1975

History: Created 1974 Ky. Acts ch. 406, sec. 149, effective January 1, 1975.