Alaska Statutes 11.46.630 – Falsifying business records

(a) A person commits the crime of falsifying business records if, with intent to defraud, the person

Attorney's Note

Under the Alaska Statutes, punishments for crimes depend on the classification. In the case of this section:

Class	Prison	Fine
Class C felony	up to 5 years	up to $50,000

For details, see Alaska Stat. § 12.55.125

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Terms Used In Alaska Statutes 11.46.630

person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
writing: includes printing. See Alaska Statutes 01.10.060

(1) makes or causes a false entry 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 the person knows to be imposed upon that person by law or by the nature of that person’s position; or

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

(b) For purposes of this section,

(1) “business record” means a writing, recording, or article kept or maintained by an enterprise for the purpose of evidencing or reflecting its condition or activity;

(2) “enterprise” means a private entity of one or more persons, corporate or otherwise, engaged in business, commercial, professional, charitable, political, industrial, or social activity.

(c) Falsifying business records is a class C felony.

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