175.15 - Falsifying business records; defense.

§ 175.15 Falsifying business records; defense. In any  prosecution  for  falsifying  business  records,  it  is  an  affirmative defense that the defendant was a clerk, bookkeeper or  other  employee  who,  without  personal benefit, merely executed the orders of  his employer or of a superior officer or employee  generally  authorized  to direct his activities.