517.050 Falsifying business records. (1) A person is guilty of falsifying business records when, with intent to defraud, he: (a) Makes or causes a false entry to be made in the business records of an enterprise; or (b) Alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or (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 (d) Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise. (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.