2C:21-4 - Falsifying or tampering with records - New Jersey Statutes

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  person's financial condition or ability to pay as of a prior date is accurate  with respect to such person's 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.