Co-operative Societies Act 1979 · 2020 Revised Edition · Part 9 · Miscellaneous
100AA. Wilful falsification of book, etc., of society
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Any person who does any of the following 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:
wilfully make, or cause to be made, a false entry in any book, record or other document of a society;
society
“society” means a co-operative society registered under this Act and includes a primary society, a secondary society and an apex organisation;
wilfully omit, or cause to be omitted, an entry in any book, record or other document of a society;
wilfully remove, conceal or destroy an entry in any book, record or other document of a society;
wilfully make, or cause to be made, an alteration, to an entry in any book, record or other document of a society, which causes the entry to be false or misleading in a material particular.