Co-operative Societies Act 1979 · 2020 Revised Edition · Part 9 · Miscellaneous
100A. False reports made by officer to member of committee of management, auditor or member of society
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Any officer of a society who, with intent to deceive, makes or furnishes, or knowingly and wilfully authorises or permits the making or furnishing of, any false or misleading statement or report —
officer
“officer” includes a chairperson, vice‑chairperson, director, secretary, assistant secretary, treasurer, assistant treasurer, member of committee of management, employee, internal auditor, liquidator or other person empowered under this Act, the Rules or the by-laws, to give directives in regard to the business of a society or to supervise the business;
to a member of the committee of management, an auditor, or a member of the society; or
in the case of a society that is a subsidiary, to an auditor of the parent society,relating to the affairs of the society, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
In subsection (1), “officer” includes a person who at any time has been an officer of the society.
society
“society” means a co-operative society registered under this Act and includes a primary society, a secondary society and an apex organisation;