A:
It is not permissible
to pay or accept a bribe. The false number the employee records is falsehood and forbidden. It is an act of cooperation in sin and transgression. Allah (Exalted be He) has forbidden this, saying:
...but do not help one another in sin and transgression.
The additional amount of fodder the owner of the sheep takes for the false number of sheep is unlawful for him.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.