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.
Structure Code of Alabama
Title 5 - Banks and Financial Institutions.
Chapter 6A - Directors, Officers, and Employees.
Section 5-6A-20 - Declaration of Illegal Dividends, Discounts of Notes, Etc.
Section 5-6A-21 - Concealment of Loans, Purchase or Sale of Security, Etc.
Section 5-6A-23 - Receipt or Possession of Bank Property With Intent to Defraud, Etc.
Section 5-6A-24 - Making of False Entries, etc., on Books and Accounts of Bank.
Section 5-6A-26 - Loans or Extension of Credit to Bank Officers and Employees.