(A) No person, knowing the person has no privilege to do so, and with purpose to defraud or knowing that the person is facilitating a fraud, shall do any of the following:

1. (1) Falsify, destroy, remove, conceal, alter, deface, or mutilate any writing, computer software, data, or record;
2. (2) Utter any writing or record, knowing it to have been tampered with as provided in division (A)(1) of this section.

(B)

1. (1) Whoever violates this section is guilty of tampering with records.

2. (2) Except as provided in division (B)(4) of this section, if the offense does not involve data or computer software, tampering with records is whichever of the following is applicable:

   1. (a) If division (B)(2)(b) of this section does not apply, a misdemeanor of the first degree;
   2. (b) If the writing or record is a will unrevoked at the time of the offense, a felony of the fifth degree.

3. (3) Except as provided in division (B)(4) of this section, if the offense involves a violation of division (A) of this section involving data or computer software, tampering with records is whichever of the following is applicable:

   1. (a) Except as otherwise provided in division (B)(3)(b), (c), or (d) of this section, a misdemeanor of the first degree;
   2. (b) If the value of the data or computer software involved in the offense or the loss to the victim is one thousand dollars or more and is less than seven thousand five hundred dollars, a felony of the fifth degree;
   3. (c) If the value of the data or computer software involved in the offense or the loss to the victim is seven thousand five hundred dollars or more and is less than one hundred fifty thousand dollars, a felony of the fourth degree;
   4. (d) If the value of the data or computer software involved in the offense or the loss to the victim is one hundred fifty thousand dollars or more or if the offense is committed for the purpose of devising or executing a scheme to defraud or to obtain property or services and the value of the property or services or the loss to the victim is seven thousand five hundred dollars or more, a felony of the third degree.
4. (4) If the writing, data, computer software, or record is kept by or belongs to a local, state, or federal governmental entity, a felony of the third degree.