§ 131.05 FALSIFYING BUSINESS RECORDS.

   (A)   A person is guilty of falsifying business records when, with intent to defraud, he or she:

      (1)   Makes or causes a false entry to be made 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 he or she knows to be imposed upon him by law or by the nature of his or her position; or

      (4)   Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise.

   (B)   Falsifying business records is a Class A misdemeanor.

(KRS 517.050) (1980 Code, § 1020.7-5)