(a) A person is guilty of forgery when, intending to defraud, deceive or injure another person, or knowing that the person is facilitating a fraud or injury to be perpetrated by anyone, the person:
(1) Alters any written instrument of another person without the other person's authority; or
(2) Makes, completes, executes, authenticates, issues or transfers any written instrument which purports to be the act of another person, whether real or fictitious, who did not authorize that act, or to have been executed at a time or place or in a numbered sequence other than was in fact the case or to be a copy of an original when no original existed; or
(3) Possesses a written instrument, knowing that it was made, completed or altered under circumstances constituting forgery.
(b) Forgery is classified and punished as follows:
(1) Forgery is forgery in the first degree if the written instrument is or purports to be:
a. Part of an issue of money, stamps, securities or other valuable instruments issued by a government or a governmental instrumentality; or
b. Part of an issue of stock, bonds or other instruments representing interests in or claims against a corporation, business enterprise or other organization or its property.
Forgery in the first degree is a class F felony.
(2) Forgery is forgery in the second degree if the written instrument is or purports to be:
a. A deed, will, codicil, contract, release, assignment, commercial instrument, check or other instrument which does or may evidence, create, transfer, terminate or otherwise affect a legal right, interest, obligation or status; or
b. A public record, or an instrument filed or required to be filed in or with a public office or public servant; or
c. A written instrument officially issued or created by a public office, public servant or governmental instrumentality; or
d. Part of an issue of tokens, tickets, public transportation transfers, certificates or other articles manufactured and designed for use as symbols of value usable in place of money for the purchase of property or services; or
e. A prescription of a duly licensed physician or other person authorized to issue the same for any drug or any instrument or device for which a prescription is required by law.
Forgery in the second degree is a class G felony.
(3) All other forgery is forgery in the third degree, a class A misdemeanor.
(c) In addition to any other penalty provided by law for violation of this section, the court shall require a person convicted of a violation of this section to make restitution to the party or parties who suffered loss as a result of such forgery.