re: So what law was actually broken?

LINK

Not a lawyer, but my reading of the attached site leads me to believe the prosecution must prove two elements of a crime to get to a felony conviction.

quote:

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An individual “is guilty of falsifying business records in the first degree when he commits the crime of falsifying business records in the second degree, and when his intent to defraud includes an intent to commit another crime or to aid or conceal the commission thereof.” N.Y. Penal Code § 175.10.

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And it would seem that mere falsification of a business record is a misdemeanor, not a felony.

It seems to me that there is another element that needs to be proved. Clearly Trump was not doing the bookkeeping so it must be proven that he ordered the payoff to be recorded as an attorney fee.

It seems to me if he had paid the funds out of a personal account and not taken it as a tax deduction, he'd be off scot free.

There is a 23 page list of falsified records cases prosecuted in New York at the link.