Australian Capital Territory Current Acts

CRIMINAL CODE 2002 - SECT 350

    (1)     A person commits an offence if—

        (a)     the person dishonestly damages, destroys or conceals an accounting document; and

        (b)     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.

    (2)     A person commits an offence if—

        (a)     the person dishonestly—

              (i)     makes, or concurs in making, in an accounting document an entry that is false or misleading in a material particular; or

              (ii)     omits, or concurs in omitting, a material particular from an accounting document; and

        (b)     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.

    (3)     A person commits an offence if, in giving information for any purpose—

        (a)     the person dishonestly produces to someone, or makes use of, an accounting document that is false or misleading in a material particular; and

        (b)     the person is reckless about whether the accounting document is false or misleading in a material particular; and

        (c)     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.

    (4)     In this section:

"accounting document" means any account, record or other document made or required for an accounting purpose.