Del. Code 11, § 871 : Crimes And Criminal Procedure — Specific Offenses — Offenses Involving Property — Falsifying business records; class A misdemeanor Date: 2 Sep 2016 TEXT PDF 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. Del. C. § 871 11 Del. C. 1953, § 871; 58 Del. Laws, c. 497, § 1; 67 Del. Laws, c. 130, §8; 70 Del. Laws, c. 186, § 1.;