21.   It charged a former Mercury official, who is fighting the allegations, with falsifying records to conceal the fact that revenues were falling.

22.   Prosecutors say that under New York state law, a firm that deleted e-mail messages which it was required to maintain could be found guilty of falsifying business records.

23.   Some of the sanctioned pilots, while admitting that they erred, deny that they had any intention of falsifying records.

24.   Stern said most cases that have been prosecuted since the investigation began involve companies that fail to make required pension contributions or that falsify records.

25.   That falsifies the record.

26.   Tampering with ballots could result in charges of falsifying business records.

27.   The company has not named the employees it is accusing of falsifying records.

28.   The company was the subject of a lawsuit for failing to conduct background checks and allegedly falsifying training records at a Pennsylvania airport.

29.   The company amassed hundreds of thousands of dollars in fines for falsifying records and sidestepping inspectors, and drew the ire of neighborhood groups and politicians.