FORGERY IN THE SECOND DEGREE
(FALSIFYING ENTRIES IN BOOK OF ACCOUNTS) - ELEMENTS
No person may be convicted of forgery in the second degree unless the State has proved beyond a reasonable doubt each element of the crime. These elements are:
First, making/(altering to make);
Second, a false entry in a book of accounts of the (State auditor/treasurer)/(County treasurer);
Third, with the intent to defraud.
Statutory Authority: 21 O.S. 1991, § 1586.