264Fraudulent false accounting

264 Fraudulent false accounting

Any person, being a clerk or servant, or being employed or acting in the capacity of a clerk or servant, who, with intent to defraud –

(a) destroys, alters, mutilates, or falsifies any book, document, valuable security or account, which belongs to or is in the possession of his employer, or has been received by him on account of his employer, or any entry in any such book, document, or account, or is privy to any such act; or

(b) omits or is privy to omitting any material particular from any such book, document, or account –

is guilty of a crime.

Charge:  Fraud as a clerk or servant.