300
In forceRecords not to be falsified etc.
Part 8Accounting procedures
300 Records not to be falsified etc.
A person must not, with intent to defraud—
(a)
destroy, alter, mutilate or falsify any accounting record or report; or
(b)
make, or cause to be made, a false, erroneous or misleading entry in, or omit or alter, or cause to be omitted or altered, an entry in any accounting record or report;
required to be kept, maintained or lodged by a licensee under this part. Maximum penalty—400 penalty units or 2 years imprisonment.
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