That is not the level of doubt in our system. To be convicted of a crime, it is usually beyond a reasonable doubt, not a shadow of a doubt. A shadow of a doubt is a much more extreme standard.The crime must be proven beyong the shadow of a dooubt...not "suggestede" to find guilt.
Is there a reasonable doubt that business records were falsified? Not really. So it is either a felony or a misdemeanor crime. The difference in this case is whether there was an intent to commit or coverup another crime. The other crime does not need to be proven, and does not even need to have existed. Only the intent needs to exist.