251. Forgery, concealment, etc., of accounts
A person who, being a clerk, or an employee, or an officer of any partnership, company or corporation, with intent to cause or enable any person to be defrauded or deceived, or with intent to commit or facilitate the commission, by himself or herself or by any other person, of any crime—
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(a) conceals, forges, alters or falsifies any account kept by or belonging or entrusted to his or her employers or to such partnership, company, or corporation, or entrusted to him or her, or to which he or she has access, as such clerk, employee, or officer, or omits to make a full and true entry in any account of anything which he or she is bound to enter in the account;
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(b) publishes any account, statement, or prospectus relating to the affairs of such partnership, company or corporation, which he or she knows to be false in any material particular;
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(c) aids and abets a person to do any of the acts mentioned in paragraphs (a) and (b),
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is liable on conviction on indictment to imprisonment for 7 years.