(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, commits a felony and is liable to imprisonment for seven years. 324. 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 or her knowledge false, with intent thereby to effect any of the following purposes— (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 its benefit, commits a felony and is liable to imprisonment for seven years. 325. Fraudulent false accounting. 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 following acts with intent to defraud— (a) destroys, alters, mutilates or falsifies any book, document, valuable security or account which belongs to or is in the possession of his or her employer, or has been received by him or her on account of his or her employer, or any entry in any such book, document or account, or is privy to any such act; (b) makes, or is privy to making, any false entry in any such book, document or account; or (c) omits or is privy to omitting, any material particular from any such book, document or account, commits a felony and is liable to imprisonment for seven years. 326. False accounting by public officer. Any person who, being an officer charged with the receipt, custody or