2C:21-4 . Falsifying or tampering with records

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.