                                 CODE OF VIRGINIA

FRAUDULENT ENTRIES, ETC., IN ACCOUNTS BY OFFICERS OR CLERKS OF FINANCIAL
INSTITUTIONS, JOINT STOCK COMPANIES OR CORPORATIONS; PENALTY (§ 18.2-113)

If any officer or clerk of any financial institution, joint stock company or
corporation makes, alters or omits to make any entry in any account kept in or
by such financial institution, company or corporation, with intent, in so doing,
to conceal the true state of such account, or to defraud such financial
institution, company or corporation, or to enable or assist any person to obtain
money to which he was not entitled, such officer or clerk shall be guilty of a
Class 4 felony.

HISTORY: Code 1950, § 18.1-111; 1960, c. 358; 1975, cc. 14, 15; 1996, c. 77;
2003, c. 740.