Victorian Consolidated Legislation

Crimes Act 1958 - SECT 178

Giving or receiving false or misleading receipt or account an indictable offence9

178. Giving or receiving false or misleading receipt or account an indictable
offence9



If with intent to deceive or defraud the principal any person gives to any
agent or any agent receives or uses or gives to the principal any receipt
invoice account or document in respect of which or in relation to a dealing
transaction or matter in which the principal is interested and which-

   (a)  contains any statement which he knows is false or erroneous or
        defective in any important particular or is in any way likely to
        mislead the principal; or

   (b)  omits to state explicitly and fully the fact of any commission
        percentage bonus discount rebate repayment gratuity or deduction
        having been made given or allowed or agreed to be made given or
        allowed-

he shall be guilty of an indictable offence, and shall-

be liable if a corporation to a level 5 fine and if any other person to level
5 imprisonment (10 years maximum) or a level 5 fine or both.