I am the sole shareholder and director of a closely held corporation. I have failed to keep my minute book updated for several years. How do I go back now and update the minutes? I know that corporate records cannot be falsified, so if I write minutes for meetings that should have occurred years ago, wouldn't I be falsifying records?
You are not falsifying records if you are accurately recording (albeit at a later date) what transpired in the past.
If you start making up stuff or inserting information that didn't actually happen, then you're in danger of falsifying. To avoid the challenge, you can draw up the minutes for, say, 2004, but date them today (or whenever you write the minutes). And be sure to keep current going forward.