Insolvency Act · s 181

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s 181Falsification of company’s books etc.

When a company is being wound up, an officer or contributory of the company who —

(a)

destroys, mutilates, alters or falsifies any books, papers or securities; or

(b)

makes or is privy to the making of any false or fraudulent entry in any register, book of account or document belonging to the company with intent to defraud or deceive any person, is guilty of an offence and liable on conviction to a fine not exceeding

$10,000, imprisonment for a term of 2 years or both.