Western Australian Current Acts Western Australian Current Acts (1) An officer, former
officer, employee, former employee, member or former member of a co-operative
who engages in conduct that results in the concealment, destruction,
mutilation or falsification of —
(a) any
securities of or belonging to the co-operative; or
(b) any
books affecting or relating to the affairs of the co-operative; or
(c) any
record required to be sent, kept or delivered under this Act,
is guilty of an
offence.
Penalty for this subsection: a fine of $10 000, or
imprisonment for 2 years, or both.
(2) Where matter that
is used or intended to be used in connection with the keeping of any books
affecting or relating to affairs of a co-operative is recorded or stored in an
illegible form by means of a mechanical device, an electronic device or any
other device, a person who —
(a)
records or stores by means of that device matter that the person knows to be
false or misleading in a material particular; or
(b)
engages in conduct that results in the destruction, removal or falsification
of matter that is recorded or stored by means of that device, or has been
prepared for the purpose of being recorded or stored, or for use in compiling
or recovering other matter to be recorded or stored by means of that device;
or
(c)
having a duty to record or store matter by means of that device, fails to
record or store matter by means of that device —
(i)
with intent to falsify any entry made or intended to be
compiled, wholly or in part, from matter so recorded or stored; or
(ii)
knowing that the failure so to record or store the matter
will render false or misleading in a material particular other matter so
recorded or stored,
is guilty of an
offence.
Penalty for this subsection: a fine of $10 000, or
imprisonment for 2 years, or both.
(3) It is a defence to
a charge arising under subsection (1) or (2)(b) if the defendant proves that
the defendant acted honestly and that in all the circumstances the act or
omission constituting the offence should be excused.
[Section 438 inserted: No. 7 of 2016 s. 167.]