545.14 TAMPERING WITH RECORDS.

   (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 subsection (a)(1) hereof.

   (b)   Whoever violates this section is guilty of tampering with records, a misdemeanor of the first degree. If the violation involves data or computer software the value of which or loss to the victim is five hundred dollars ($500.00) or more, or if the writing or record is a will unrevoked at the time of the offense, tampering with records is a felony and shall be prosecuted under appropriate State law. (ORC 2913.42)