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 the employer or of a superior officer or employee generally authorized to direct the defendant’s activities.

11 Del. C. 1953, § ?872; 58 Del. Laws, c. 497, § ?1; 70 Del. Laws, c. 186, § ?1;