New York falsifying-records law (Penal Law 175.10) is a common white-collar charge — understanding how the misdemeanor-to-felony upgrade works helps citizens evaluate future business fraud prosecutions. Read the statute at the New York Legislature website (nysenate.gov), then read the actual indictment at the Manhattan DA's office website. The upgrade from misdemeanor to felony requires proving the records were falsified to commit or conceal another crime. In this case, prosecutors argued that other crime was a violation of federal campaign finance law. Understanding this two-step structure is key to evaluating whether the charge was a legitimate legal theory or overreach.