Singapore legislation
Section 100AA
Section 100AA
Wilful falsification of book, etc., of society
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;
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.