In the determination of the provisions of each section of this code the following rules shall be observed:
   A.   Intent To Defraud: Whenever intent to defraud is required in order to constitute an offense, it shall be sufficient if intent appears to defraud any person.
   B.   Liability Of Employers And Agents: When the provision of any section of this official code prohibits the commission of an act, not only the person actually doing the prohibited act or omitting the directed act, but also the employer and all other persons concerned with or in aiding or abetting the said person shall be deemed guilty of the offense described and liable to the penalty set forth. (1972 Code)