Any director, officer or employee of a bank who with intent to defraud makes or concurs in making any false entry, or with intent to defraud omits or concurs in omitting to make any material entry on its books and accounts, shall be guilty of a felony.
Ala. Code § 5-6A-24
Making of False Entries, Etc., on Books and Accounts of Bank.
(Acts 1980, No. 80-658, §5-6-24.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.