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 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?