943.40

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943.40 Fraudulent destruction of certain writings. Whoever with intent to defraud does either of the following is guilty of a Class H felony:

943.40(1)

(1) Destroys or mutilates any corporate books of account or records; or

943.40(2)

(2) Completely erases, obliterates or destroys any writing which is the subject of forgery under § 943.38 (1)(a).