Retirement Savings Accounts Act 1997

PART 12 - OFFENCES RELATING TO RECORDS ETC.  

SECTION 155   INCORRECTLY KEEPING RECORDS WITH INTENTION OF DECEIVING OR MISLEADING ETC.  

155(1)    

A person commits an offence if the person:

(a) keeps any records in such a way that they:

(i) do not correctly record and explain the matters, transactions, acts or operations to which they relate; or

(ii) are (whether in whole or in part) illegible, indecipherable, incapable of identification or, if they are kept in the form of a data processing device, incapable of being used to reproduce information; or

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

(c) alters, defaces, mutilates, falsifies, damages, removes, conceals or destroys any records (whether in whole or in part); or

(d) does or omits to do any other act or thing to any records;

with any of the following intentions (whether or not the person had any other intention):

(e) deceiving or misleading the Regulator or a particular RSA officer;

(f) hindering or obstructing the Regulator or a particular RSA officer (otherwise than in the investigation of an offence against, or arising out of, this Act or the regulations);

(g) hindering or obstructing the investigation of an offence against, or arising out of, this Act or the regulations;

(h) hindering, obstructing or defeating the administration, execution or enforcement of this Act or the regulations;

(i) defeating the purposes of this Act or the regulations.

155(2)    
The offence is punishable on conviction by imprisonment for a term not exceeding 2 years.