§708-851  Forgery in the first degree. 
(1)  A person commits the offense of forgery in the first degree if, with
intent to defraud, the person falsely makes, completes, endorses, or alters a
written instrument, or utters a forged instrument, or fraudulently encodes the
magnetic ink character recognition numbers, which is or purports to be, or
which is calculated to become or to represent if completed:



(a) Part of an issue of stamps, securities, or other
valuable instruments issued by a government or governmental agency; or



(b) Part of an issue of stock, bonds, or other
instruments representing interests in or claims against a corporate or other
organization or its property.



(2)  Forgery in the first degree is a class B
felony. [L 1972, c 9, pt of §1; am L 1988, c 155, §2; gen ch 1992; am L 1997, c
243, §2]