Section 672. Falsification of books, reports or statements of private bankers or corporations subject to the banking law

1.  Any  officer,  director,  trustee,  employee  or  agent of any corporation to which the
  banking law is applicable who makes a false entry in any book, report or
  statement of such  corporation  with  intent  to  deceive  any  officer,
  director or trustee thereof, or any agent or examiner lawfully appointed
  to  examine into its condition or into any of its affairs, or any public
  officer, office or board to which such corporation is required by law to
  report, or which has authority by law to examine into its  condition  or
  into  any  of  its  affairs, or who, with like intent, wilfully omits to
  make a true entry of any material particular pertaining to the  business
  of such corporation in any book, report or statement of such corporation
  made, written or kept by him under his direction, is guilty of a felony.
    2.  Any  employee or agent of a private banker who makes a false entry
  in any book, report or statement of such private banker with  intent  to
  deceive such private banker, or any agent or examiner lawfully appointed
  to  examine into the condition or affairs of such private banker, or any
  public officer, office or board to which such private banker is required
  by law to report, or which has authority by  law  to  examine  into  the
  condition  of  such  private  banker or into any of its affairs, or who,
  with like intent, wilfully omits to make a true entry  of  any  material
  particular  pertaining  to  the  business  of such private banker in any
  book, report or statement made, written or kept by such  private  banker
  or under his direction is guilty of a felony.
    3.  Any  private  banker  who  commits  any  act  made  punishable  by
  subdivision two, or who wilfully omits to make the true  entry  required
  thereby,  with  intent  to  deceive  his  co-partner  or any such agent,
  examiner, public officer, office or board is guilty of a felony.