Current through 2016 Legislative Session, Act 399
A person is guilty of falsifying business records when, with intent to defraud, the person:
(1) Makes or causes a false entry in the business records of an enterprise; or
(2) Alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or
(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 by law or by the nature of the person's position; or
(4) Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise.
Falsifying business records is a class A misdemeanor.
11 Del. C. 1953, § 871; 58 Del. Laws, c. 497, § 1; 67 Del. Laws, c. 130, §8; 70 Del. Laws, c. 186, § 1.;