(1) A person commits the crime of falsifying business records if, with intent to defraud, the person:\n(a) Makes or causes a false entry in the business records of an enterprise; or\n(b) Alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or\n(c) Fails to make a true entry in the business records of an enterprise in violation of a known duty imposed upon the person by law or by the nature of the position of the person; or\n(d) Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise.\n(2) Falsifying business records is a Class A misdemeanor. [1971 c.743 §163]
Oregon Legal Code