(a) A person commits the crime of forgery in the first degree if, with intent to defraud, he falsely makes, completes or alters a written instrument which is or purports to be, or which is calculated to become or to represent if completed:
(1) Part of an issue or series of stamps, securities or other valuable instruments issued by a government or governmental agency; or
(2) Part of an issue or series of stock, bonds or other instruments representing interests in or claims against a business enterprise or its property.
(b) Forgery in the first degree is a Class B felony.
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