—Whoever utters and publishes as true a false, forged or altered record, deed, instrument or other writing mentioned in s. Whoever falsely makes, alters, forges or counterfeits a public record, or a certificate, return or attestation of any clerk or register of a court.Forgery requires that a person falsely make, altered, forge or counterfeit a particular document with the intent to injure or defraud a person, entity or firm. Forgery is a level two offense on Florida's sentencing guidelines. A person commits forgery in Florida when he, with intent, falsely makes, alters, forges or counterfeits any written instrument.