Making false entries; failure to keep required books, etc.
Section 341
SEC. 341. Making false entries; failure to keep required books, etc.—Any person who knowingly shall make a false entry or enter a false or fictitious name in the books or records mentioned in Sections 321 and 322 of this Code, or who shall abet or aid in any manner in the making of writing thereof, shall toe 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. Any person who fails to keep the books or records mentioned in Section 321 in a native language, English, or Spanish, or to make a true and complete translation as required in Section 323 of this Code, or whose books or records kept in a native language, English, or Spanish and found to be at material variance with books or records kept by him in another language, shall be fined in a sum of not less than two thousand pesos nor more than ten thousand pesos or imprisoned for a term of not less than two years nor more than six years, or both.