Section 13A-9-45
Falsifying business records.
(a) A person commits the crime of falsifying business records if, with intent to defraud, he:
(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 when he knows the retention or preservation of a true entry is required by law independent of this section; or
(3) Omits to make a true entry in the business records of an enterprise in violation of a duty to do so which he knows to be imposed upon him by law; or
(4) Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise when he knows a true entry is required by law independent of this section.
(b) "Enterprise" means any entity of one or more persons, corporate or otherwise, engaged in business, commercial, professional, industrial, eleemosynary, political or social activity.
(c) "Business record" means any writing or article kept or maintained by an enterprise for the purpose of evidencing or reflecting its condition or activity.
(d) Falsifying business records is a Class B misdemeanor.
(Acts 1977, No. 607, p. 812, §4125.)