Enacts GS 90-413, making it unlawful for a health care provider to knowingly and willfully destroy, alter, or falsify a medical record for either: (1) concealing the commission of an error by the health care provider in providing medical services that caused injury to or death of a patient, punishable as a Class H felony; (2) unlawfully obtaining money or any other thing of value, punishable as a Class I felony; or (3) concealing any material fact not covered in the previous two purposes relating to a potential claim or cause of action, punishable as a Class A1 misdemeanor. Specifies that the statute does not affect other civil remedies available for punishable actions. Applies to offenses committed on or after December 1, 2023.