Making false entries or writing false or fictitious names in books or records.
Section 355
SEC. 355. Making false entries or writing false or fictitious names in books or records. — Any person who knowingly shall make a false entry or enter a false or fictitious name in the books or records mentioned in sections 334 and 335 of this Code, or who shall abet or aid in any manner in the making or writing thereof, shall be fined in a sum of not less than five hundred pesos nor more than five thousand pesos or imprisoned for a term of not less than six months and one day nor more than five years, or both.