Victorian Consolidated Legislation

Crimes Act 1958 - SECT 83

False accounting

83. False accounting









(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 is guilty of an indictable offence and liable to level 5 imprisonment (10
years maximum).

(2) For 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.