False accounting
350 False accounting
A person commits an offence if—
the person dishonestly damages, destroys or conceals an accounting document; and
the person does so with the intention of obtaining a gain or causing a loss.
Maximum penalty: 700 penalty units, imprisonment for 7 years or both.
A person commits an offence if—
the person dishonestly—
makes, or concurs in making, in an accounting document an entry that is false or misleading in a material particular; or
omits, or concurs in omitting, a material particular from an accounting document; and
the person does so with the intention of obtaining a gain or causing a loss.
Maximum penalty: 700 penalty units, imprisonment for 7 years or both.
A person commits an offence if, in giving information for any purpose—
the person dishonestly produces to someone, or makes use of, an accounting document that is false or misleading in a material particular; and
the person is reckless about whether the accounting document is false or misleading in a material particular; and
the person produces or makes use of the accounting document with the intention of obtaining a gain or causing a loss.
Maximum penalty: 700 penalty units, imprisonment for 7 years or both.
In this section:
accounting document means any account, record or other document made or required for an accounting purpose.
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