209 Falsification of company's books
209 Falsification of company's books

(1)     When a company is being wound up, an officer or contributory of the company commits an offence if he destroys, mutilates, alters or falsifies any books, papers or securities, or makes or is privy to the making of any false or fraudulent entry in any register, book of account or document belonging to the company with intent to defraud or deceive any person.

(2)     A person guilty of an offence under this section is liable to imprisonment or a fine, or both.

Popular documents