(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.
(1) Except as provided in subsection (b)(3) hereof, if the offense does not involve data or computer software, tampering with records is whichever of the following is applicable:
A. If subsection (b)(1)B. hereof does not apply, it is a misdemeanor of the first degree.
B. If the writing or record is a will unrevoked at the time of the offense, it is a felony to be prosecuted under appropriate state law.
(2) Except as provided in subsection (b)(3) hereof, if the offense involves a violation of division (a) hereof involving data or computer software, tampering with records is whichever of the following is applicable:
A. Except as otherwise provided in subsection (b)(2)B. hereof, it is a misdemeanor of the first degree;
B. If the value of the data or computer software involved in the offense or the loss to the victim is $1,000 or more or if the offense is committed for the purpose of devising or executing a scheme to defraud or to obtain property or services and the value of the property or services or the loss to the victim is $7,500 or more, it is a felony to be prosecuted under appropriate state law.
(3) If the writing, data, computer software, or record is kept by or belongs to a local, state, or federal governmental entity, it is a felony to be prosecuted under appropriate state law. The penalty shall be as provided in Section 698.02.
(ORC 2913.42)