Falsification of accounts.
- Whoever, being a clerk, officer or servant, or employed or acting in the capacity
of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or
falsifies any book, electronic record, paper, writing, valuable security or account which
belongs to or is in the possession of his employer, or has been received by him for or on
behalf of his employer, or wilfully, and with intent to defraud, makes or abets the making of
any false entry in, or omits or alters or abets the omission or alteration of any material
particular from or in, any such book, electronic record, paper, writing, valuable security or
account, shall be punished with imprisonment of either description for a term which may
extend to seven years, or with fine, or with both.
Explanation.—It shall be sufficient in any charge under this section to allege a general
intent to defraud without naming any particular person intended to be defrauded or specifying
any particular sum of money intended to be the subject of the fraud, or any particular day on
which the offence was committed.