Supreme Court of the State of New York Falsifying Business Records in the First Degree (N.Y. Penal §175.10) Falsifying business records by labeling hush-money payments to Stormy Daniels made through attorney Michael Cohen as legal expenses, when they were not. Cohen paid Daniels, and then Trump repaid Cohen, classifying the payment to Cohen as part of a retainer agreement, when in fact it was not.
§ 175.10 Falsifying business records in the first degree.
A person is guilty of falsifying business records in the first degree
when he commits the crime of falsifying business records in the second
degree, and when his intent to defraud includes an intent to commit
another crime or to aid or conceal the commission thereof.
Falsifying business records in the first degree is a class E felony.
It is not necessary to prove or determine the other 2nd crime. But there are several to choose from. Tax Fraud. Hide a campaign contribution to avoid dollar limits making it an illegal contribution which is illegal Election interference.
The jury determined that he did not make a boo boo on his ledger. And they proved this whole thing was not his CFO going rogue on his own. He was fully involved. He was falsifying the records to hid and conceal. You pick the crime. Anyone you like is fine. It doesn't matter. Knock yourself out.