Falsification of accounts: clerks or servants who wilfully falsify employer records face imprisonment or fine. Falsification of accounts penalises a clerk, officer or servant who wilfully and with intent to defraud destroys, alters, mutilates or falsifies employer books, electronic records, papers, writings, valuable securities or accounts, or makes or abets false entries or omissions of material particulars in such records. The offence is punishable with imprisonment up to seven years, or fine, or both. It is sufficient to allege a general intent to defraud without naming any particular person, sum or date.