Rawlsworth is an employee of General Sam Corporation. One of Rawlsworth's jobs is to monitor the amount of particular pollutants and to record the results on a form that is submitted to the Environmental Protection Agency. This self-monitoring is required by law to ensure that firms limit the amount of particular pollutants they discharge. One day the firm's equipment is malfunctioning, and so Rawlsworth records that the firm's discharge is in excess of the lawful amount.

When Matheson, Rawlsworth's supervisor, sees what he has done, Matheson tells him to change the records to state that the firm is in compliance and, in the future, never to record such violations. When Rawlsworth calls the vice president to report this violation, he is told that the vice president does not take care of such matters and does not want to know about them. Rawlsworth then falsifies the records as instructed. When the falsification is discovered, who can be held criminally liable? Why?