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N.Y. Penal Law § 175.15

Falsifying business records; defense

New York · New York Penal Law · Status: effective · Effective 2014-09-22

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N.Y. Penal Law § 175.15, Falsifying business records; defense, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1092020
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§ 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.