28th September, 1 9 3 6 1037 (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 a c t ; o r (ii) makes or is privy to making any false entry i n any such book, document or account ; o r (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. 3 1 4 . A n y 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 i n making, circulating or publishing any written statement or account w h i c h , i n any material particular, is to his knowledge false, with intent thereby to effect any of the purposes following, that is to say :— False statements by officials of companies. (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 becmoe 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. 315. A n y person who, being a clerk or servant or being employed or acting i n the capacity of a clerk or servant, does any of the acts following w i t h intent to defraud, that is to say:— Fraudulent false accounting. ( a ) destroys, alters, mutilates or falsifies any book, document, valuable security, or account w h i c h belongs to or is i n the possession of his employer, or has been received by h i m on account of his employer, or any entry i n any such book, document or account, or is privy to any such act; or (b) makes, or is privy to making, any false entry i n any book, document or account ; o r ( a ) 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. 3 1 6 . A n y person who, being an officer charged w i t h the receipt, custody or management of any part of the public revenue or property, knowingly furnishes, any false statement or return of any money or property received by h i m or entrusted to his care, or of any balance of money or property i n his possession or under his control, is guilty of a misdemeanour. False accounting by public officers. Division V I . — Malicious Injuries to Property. CHAPTER XXXVII. O F F E N C E S C A U S I N G I N J U R Y TO P R O P E R T Y . 317. (a) A n y person who wilfully and unlawfully sets fire to :— any building or structure whatever, whether completed or not ; o r (b) any vessel, whether completed or n o t ; or Arson.