Clause 49

makes, signs, or makes an entry in any report, return, pay list or certificate or other official document, being a document or entry which is to his knowledge false in a material particular; or

alters any report, return, pay list or certificate or other official document, or alters any entry in such a document, so that the document or entry is to his knowledge false in a material particular, or suppresses, defaces, destroys or makes away with any such document or entry which it is his duty to preserve or produce; or

with intent to deceive, fails to make an entry or fails to reveal any material fact in any such document,shall be guilty of an offence and shall be liable on conviction by a subordinate military court to imprisonment for a term not exceeding two years or any less punishment authorised by this Act.