(a) It shall be a felony of the second degree to knowingly and materially alter payroll records to deprive an employee of wages rightfully due. (b) It shall be a felony of the second degree to knowingly and materially falsify payroll records to deprive an employee of wages rightfully due. SOURCE: GC § 46040. Added by P.L. 21-140:1 (Oct. 2, 1992).