340
CurrentTampering with records or returns of operation
Chapter 8Records, returns of operations and approved tags
Part 2General requirements for records and returns of operations
340 Tampering with records or returns of operation
(1)
A person must not, without reasonable excuse—
(a)
deface, erase or obliterate an entry in a record or return of operations; or
(b)
remove an entry from a record or return of operations; or
(c)
modify an entry in a record or return of operations; or
(d)
act in a way mentioned in paragraphs (a) to (c) in relation to a copy of a record or return of operations.
Maximum penalty—120 penalty units.
(2)
However, subsection (1)(d) does not apply in relation to the removal of an entry from a record book if—
(a)
the entry is a page that is a copy of a return of operations; and
(b)
the person gives the page to the chief executive.
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