Section 1324 Of Article 1. General Provisions From California Financial Code >> Division 1.1. >> Chapter 10. >> Article 1.

. Any director, officer, agent, or employee of any bank who knowingly receives or possesses himself or herself of any of its property otherwise than in payment of a just demand, and with intent to defraud, omits to make or cause to be made a full and true entry thereof in its books and accounts or concurs in omitting to make any material entry thereof is guilty of a felony.