[Rev. 2012] (f) Penal Code CAP. 63 official managers, assignees, liquidators or other like officers, by whatsoever name called, acting under the authority of any written law relating to bankruptcy or joint stock companies. [Act No. 36 of 1962, Sch., Act No. 24 of 1967, Sch.] 328. Fraudulent appropriation or accounting by directors or officers Any person who— (a) being a director or officer of a corporation or company, receives or possesses himself as such of any of the property of the corporation or company otherwise than in payment of a just debt or demand, and, with intent to defraud, omits either to make a full and true entry thereof in the books and accounts of the corporation or company, or to cause or direct such an entry to be made therein; or (b) being a director, officer or member of a corporation or company, does any of the following acts with intent to defraud, that is to say— (i) destroys, alters, mutilates or falsifies any book, document, valuable security or account which belongs to the corporation or company, or any entry in any such book, document or account, or is privy to any such act; or (ii) makes, or is privy to making, any false entry in any such book, document or account; or (iii) omits, or is privy to omitting, any material particular from any such book, document or account, is guilty of a felony and is liable to imprisonment for seven years. 329. False statements by officials of companies Any person who, being a promoter, director, officer or auditor of a corporation or company, either existing or intended to be formed, makes, circulates or publishes, or concurs in making, circulating or publishing, any written statement or account which, in any material particular, is to his knowledge false, with intent thereby to effect any of the purposes following, that is to say— (a) to deceive or to defraud any member, shareholder or creditor of the corporation or company, whether a particular person or not; (b) to induce any person, whether a particular person or not, to become a member of, or to entrust or advance any property to, the corporation or company, or to enter into any security for the benefit thereof, is guilty of a felony and is liable to imprisonment for seven years. 330. Fraudulent false accounting by clerk or servant Any person who, being a clerk or servant, or being employed or acting in the capacity of a clerk or servant, does any of the acts following with intent to defraud, that is to say— (a) destroys, alters, mutilates or falsifies any book, document, valuable security or account which belongs to or is in the possession of his employer, or has been received by him on account of his employer, or any entry in any such book, document or account, or is privy to any such act; or P6-97 [Issue 1]