This legislation has been repealed.
A person must not make, order or allow to be made, any entry or erasure in, or any omission from—
(a) any financial records or financial statements of a cooperative or of a subsidiary of a cooperative; or
(b) any return, document or other record required to be sent, kept or delivered for this Act;
with intent to falsify them or it, or to evade any of the provisions of this Act.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.