Section 46

Any person who wilfully makes, orders or allows to be made any entry, erasure in or omission from a balance sheet of a registered organisation or a return or document required to be sent, produced or delivered for the purposes of this Act, with intent to falsify it or to evade the provisions of this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $500 or to imprisonment for a term not exceeding 6 months or to both.