2C:21-4. Falsifying or tampering with records
a. Except as provided in subsection b. of this section, a person
commits a crime of the fourth degree if he falsifies, destroys, removes,
conceals any writing or record, or utters any writing or record knowing
that it contains a false statement or information, with purpose to
deceive or injure anyone or to conceal any wrongdoing.
b. Issuing a false financial statement. A person is guilty of issuing a
false financial statement, a crime of the third degree, when, with
purpose to deceive or injure anyone or to conceal any wrongdoing; he by
oath or affirmation:
(1) Knowingly makes or utters a written instrument which purports to
describe the financial condition or ability to pay of some person and
which is inaccurate in some substantial respect; or
(2) Represents in writing that a written instrument purporting to
describe a persons financial condition or ability to pay as of a prior
date is accurate with respect to such persons current financial
condition or ability to pay, whereas, he knows it is substantially
inaccurate in that respect.
L.1978, c. 95, s. 2C:21-4, eff. Sept. 1, 1979. Amended by L.1981, c. 290, s. 21, eff. Sept. 24, 1981.
