So its a misdemeanor for tax expense (lawyer fees), but if Trump used campaign funds that its a felony ?
On the face of it seems rather minor crime compared with all the other crap, (bank fraud, tax fraud)
Falsifying business records is a misdemeanor. If it's done in service of another crime, even another misdemeanor, it becomes a felony.
For his involvement in the matter, Michael Cohen was convicted, in federal court, of campaign finance violation, a felony. So the falsification of business records
was done in furtherance of another crime (and in fact a felony) The DoJ's documentation on that matter identified an "Individual-1" who was also involved, but couldn't be charged because of a DoJ policy against indicting (or indicating) a sitting president, i.e. Donald Trump.
As crimes go, it may seem like a minor offense. Compared to other things Trump has done, it might seem less severe (though this doesn't preclude cases being brought on those matters). But there's one way in which it maybe does matter. We have campaign finance laws so that the electorate can have some confidence of elections having been conducted fairly. If a candidate cheats that system and wins, then one could say the entire American voting populace has been defrauded. If that win then has the effect of positioning a particular candidate to commit
other crimes, then all of those later crimes are partly a result of the first one.
All that said, I predict Bragg's case is going to rest on direct felonies that Trump has committed, rather than this misdemeanor + second crime = felony. (And also better than the "someone else was convicted for a crime in this matter." And for whatever felony or felonies Bragg goes after, I predict the evidence will be iron-clad. I suspect the Weisselberg case shook loose data that convinced an initially reluctant Bragg to go forward with these charges because of 1) crimes of a severity that we don't yet know about and 2) iron-clad evidence for those crimes.
It's called Republican politics. It's all performative nonsense, bigotry, and grievances.
But also, as Senethro points out, a constant ratcheting up of the nonsense, bigotry and grievances.