Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, wilfully²⁰²⁰intentionally²⁰²⁰ and with intent to defraud destroys, alters, conceals, mutilates or falsifies any book, electronic record, paper, writing, valuable security or account or a set thereof²⁰²⁰ which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or wilfully²⁰²⁰intentionally²⁰²⁰ and with intent to defraud makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in any such book, electronic record, paper, writing, valuable security or account or a set thereof²⁰²⁰, shall be punished with imprisonment for a term which may extend to 10 years, or with fine, or with both.