All of it is years past the Statue Of Limitations, anyhow. Why is Trump excluded from that protection as any RAT would be?
This is where the whole "novel legal theory" comes in. You're correct that the charge of falsifying business records is a misdemeanor. However, if done to cover up a previous crime, it becomes a felony with a longer statute of limitations. That's exactly what the prosecutors did here. They alleged Trump falsified the records to hide another crime, but never specified the other crime.