OUJI-CR 5-87
FORGERY IN THE SECOND DEGREE
(FALSIFYING BY MAKING ENTRIES IN BOOK OF ACCOUNTS
BY OFFICER, MEMBER, EMPLOYEE) - 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;
Second, by a/an officer/member/employee of a/an corporation/partnership/ association;
Third, of a false entry in any account/(book of accounts)/records of the corporation/partnership/association;
Fourth, with the intent to defraud/(conceal embezzlement/misconduct).
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Statutory Authority: 21 O.S. 1991, § 1590.