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- Alaska Statutes.
- Title 11. Criminal Law
- Chapter 46. Offenses Against Property
- Section 630. Falsifying Business Records.
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. Misapplication of Property.
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. Commercial Bribe Receiving.
AS 11.46.630. Falsifying Business Records.
- (a) A person commits the crime of falsifying business records if, with intent to defraud, the person
- (1) makes or causes a false entry in the business records of an enterprise;
- (2) alters, erases, obliterates, deletes, removes, or destroys a true entry in the business records of an enterprise;
- (3) 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 that person by law or by the nature of that person's position; or
- (4) prevents the making of a true entry or causes the omission of a true entry in the business records of an enterprise.
- (b) For purposes of this section,
- (1) "business record" means a writing, recording, or article kept or maintained by an enterprise for the purpose of
evidencing or reflecting its condition or activity;
- (2) "enterprise" means a private entity of one or more persons, corporate or otherwise, engaged in business, commercial,
professional, charitable, political, industrial, or social activity.
- (c) Falsifying business records is a class C felony.
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