379Falsification of records

1. Every director, employee, or shareholder of a company who, with intent to defraud or deceive a person,—

2. destroys, parts with, mutilates, alters, or falsifies, or is a party to the destruction, mutilation, alteration, or falsification of any register, accounting records, book, paper, or other document belonging or relating to the company; or
3. makes, or is a party to the making of, a false entry in any register, accounting records, book, paper, or other document belonging or relating to the company—
commits an offence, and is liable on conviction to the penalties set out in section 373(4).

4. Every person who, in relation to a mechanical, electronic, or other device used in connection with the keeping or preparation of any register, accounting or other records, index, book, paper, or other document for the purposes of a company or this Act,—

5. records or stores in the device, or makes available to a person from the device, matter that he or she knows to be false or misleading in a material particular; or
6. with intent to falsify or render misleading any such register, accounting or other records, index, book, paper, or other document, destroys, removes, or falsifies matter recorded or stored in the device, or fails or omits to record or store any matter in the device—
commits an offence, and is liable on conviction to the penalties set out in section 373(4).

Compare

• 1955 No 63 s 461C
• 1980 No 43 s 47