(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) Falsify, destroy, remove, conceal, alter, deface or mutilate any writing, computer software, data or record;
(2) Utter any writing or record, knowing it to have been tampered with as provided in paragraph (a)(1) hereof.
(b) Whoever violates this section is guilty of tampering with records, a misdemeanor of the first degree, provided the violation does not involve data or computer software and provided the writing or record is not a will unrevoked at the time of the offense and provided the writing, data, computer software or record is not kept by or does not belong to a local, state or Federal governmental entity. If the offense involves data or computer software, then tampering with records is a misdemeanor of the first degree, provided the value of the data or computer software involved in the offense or the loss to the victim is less than five hundred dollars ($500.00), and provided that the offense is not committed for the purpose of devising or executing a scheme to defraud or to obtain property or services. The penalty shall be as provided in Section 698.02.
(ORC 2913.42)