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:
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).
Statutory Authority: 21 O.S. 1991, § 1590.