61ADestruction or falsification of ART records

#### 61A Destruction or falsification of ART records 61A Destruction or falsification of ART records > > (1) A person must not knowingly falsify or destroy an ART record. > > > > Maximum penalty—400 penalty units in the case of a corporation or 200 penalty units in any other case. > > > (2) A person who destroys an ART record does not commit an offence under this section if the destruction of the record is authorised by the Secretary. > > > (3) In this section— > > > > ART record means— > > > > > (a) a pre 2010 record within the meaning of Part 3A, or > > > > > (b) any other record that is required to be kept or retained under this Act. > > **s 61A:** Ins 2016 No 11, Sch 1 \[18\].