Section 140 - Falsification of accounts

(1) A clerk, a servant or a public officer, or an officer of a partnership, company or corporation commits a second degree felony who does any of the acts mentioned in paragraph (a) or (b), with intent to cause or enable a person to be defrauded, or with intent to commit or to facilitate the commission, personally or by any other person, of a criminal offence;

(a) conceals injures, alters or falsifies a book, or an account kept by or belonging or entrusted to the employers or to the partnership, company or corporation; or corporation; or entrusted to the officer, or to which the officer has access, as an officer or omits to make a full and true entry in an account of anything which the officer is bound to enter in the account; or

(b) publishes an account, a statement or prospectus, relating to the affairs of the partnership, company or corporation, which the officer knows to be false in a material particular.

(2) For the purposes of subsection (1), “officer” means a clerk, a servant, a public officer or an officer of a partnership, company or corporation.