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What is Offering a False Instrument For Filing in the First Degree?

Under NY Penal Law, a person is guilty of offering a false instrument for filing in the first degree when, “knowing that a written instrument contains a false statement or false information, and with intent to defraud the state or any political subdivision, public authority or public benefit corporation of the state, he offers or presents it to a public office, public servant, public authority or public benefit corporation with the knowledge or belief that it will be filed with, registered or recorded in or otherwise become a part of the records of such public office, public servant, public authority or public benefit corporation.”  Offering a false instrument for filing in the first degree is a class E felony.

A good example of violating this statute is a defendant who with intent to commit tax fraud files a tax return that contains false information. Offering a false instrument for filing is commonly charged in white collar cases involving tax fraud, Medicaid fraud,  financial fraud, etc.