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 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
(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,
is guilty of a felony and is liable to imprisonment for seven years.
Section 438 of the Criminal Code Act in Nigeria