Singapore legislation

Section 100AA

of Co-operative Societies Act 1979

Section 100AA

Wilful falsification of book, etc., of society

Amended by3/2018

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:

(a)

wilfully make, or cause to be made, a false entry in any book, record or other document of a society;

(b)

wilfully omit, or cause to be omitted, an entry in any book, record or other document of a society;

(c)

wilfully remove, conceal or destroy an entry in any book, record or other document of a society;

(d)

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.