(1) An employee or officer of a bank who, without lawful authority (proof of which lies on him or her) destroys or damages or attempts to destroy or damage any bankers' books commits an offence and is liable on conviction on indictment to imprisonment for 15 years.
(2) In this section “bankers' books” include ledgers, day books, cash books, accounts books and other records used in the ordinary business of the bank, whether these records are in written form or are kept on microfilm, magnetic tape or any other form of mechanical or electronic data retrieval mechanism.