Retirement Savings Accounts Act 1997

PART 12 - OFFENCES RELATING TO RECORDS ETC.  

SECTION 154   INCORRECTLY KEEPING OR MAKING RECORDS  

154(1)    

If:

(a) a person is required under this Act or the regulations to keep any records; and

(b) the person keeps those records in such a way that they do not correctly record and explain the matters, transactions, acts or operations to which they relate;

the person commits an offence punishable on conviction by imprisonment for not longer than 12 months.

Note:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

154(2)    

If:

(a) a person is required under this Act or the regulations to make a record of any matter, transaction, act or operation; and

(b) the person makes such a record in such a way that it does not correctly record the matter, transaction, act or operation;

the person commits an offence punishable on conviction by imprisonment for not longer than 12 months.

Note:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.