CAP. 210]
Theft
[1986 Ed.
(Cap. 32.)
False accounting. 1968, c. 60, s. 17.
Liability of company officers for certain offences by company.
1968, c. 60, s. 18.
False statements by company directors, etc. 1968, c. 60, s. 19.
(b) any document or record so used which is kept otherwise than in a legible form and is capable of being reproduced in a legible form;
"subsidiary" has the same meaning as in the Companies Ordinance. (Added, 46 of 1986, s. 3)
19. (1) Where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another-
(a) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or
(b) in furnishing information for any purpose produces or makes use of any account, or any such record or document as aforesaid, which to his knowledge is or may be misleading, false or deceptive in a material particular,
he shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years. (Amended, 46 of 1986, s. 4)
(2) For the purposes of this section a person who makes or concurs in making in an account or other document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account or other document, is to be treated as falsifying the account or document.
20. (1) Where an offence committed by a body corporate under section 17, 18, 18A, 18B, 18D, 19 or 22(2) is proved to have been committed with the consent or connivance of any director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence, and shall be liable to be proceeded against and punished accordingly. (Amended, 45 of 1980, s. 4 and 46 of 1986, s. 5)
(2) Where the affairs of a body corporate are managed by its members, this section shall apply in relation to the acts and defaults of a member in connexion with his functions of management as if he were a director of the body corporate.
21. (1) Where an officer of a body corporate or unincorporated association (or person purporting to act as such) with intent to deceive members or creditors of the body corporate or association about its affairs, publishes or concurs in publishing a written statement or account which to his knowledge is or may be misleading, false or deceptive in a material particular, he shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years. (Amended, 13 of 1974, s. 9 and 46 of 1986, s. 6)
12
CAP. 210]
Theft
[1986 Ed.
(Cap. 32.)
False accounting. 1968, c. 60, s. 17.
Liability of company officers for certain offences by company.
1968, c. 60, s. 18.
False statements by company directors, etc. 1968, c. 60, s. 19.
(b) any document or record so used which is kept otherwise than in a legible form and is capable of being reproduced in a legible form;
"subsidiary" has the same meaning as in the Companies Ordinance. (Added, 46 of 1986, s. 3)
19. (1) Where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another-
(a) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or
(b) in furnishing information for any purpose produces or makes use of any account, or any such record or document as aforesaid, which to his knowledge is or may be mis- leading, false or deceptive in a material particular,
he shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years. (Amended, 46 of 1986, s. 4)
(2) For the purposes of this section a person who makes or concurs in making in an account or other document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account or other document, is to be treated as falsifying the account or document.
20. (1) Where an offence committed by a body corporate under section 17, 18, 18A, 18B, 18D, 19 or 22(2) is proved to have been committed with the consent or connivance of any director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to at in any such capacity, he as well as the body corporate shall be guilty of that offence, and shall be liable to be proceeded against and punished accordingly. (Amend- ed, 45 of 1980, s. 4 and 46 of 1986, s. 5)
(2) Where the affairs of a body corporate are managed by its members, this section shall apply in relation to the acts and defaults of a member in connexion with his functions of manage- ment as if he were a director of the body corporate.
21. (1) Where an officer of a body corporate or unincorporat- ed association (or person purporting to act as such) with intent to deceive members or creditors of the body corporate or association about its affairs, publishes or concurs in publishing a written state- ment or account which to his knowledge is or may be misleading, false or deceptive in a material particular, he shall be guilty of an offence and shall be liable on conviction upon indictment to im- prisonment for 10 years. (Amended, 13 of 1974, s. 9 and 46 of 1986, s. 6)
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