Section 371 - 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, paper, writing, document of title 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 a false entry in or omits or alters or abets the omission or alteration of a material particular from or in the book, paper, writing, document of title or account, shall be punished with imprisonment for a term which may extend to seven years or with fine or with both.