107Falsification of books

107 Falsification of books (1) An officer, former officer, member or former member of an incorporated association must not conceal, destroy, mutilate or falsify books relating to or affecting affairs of the association. (2) If matter used or intended to be used in connection with the keeping of books relating to or affecting affairs of an incorporated association is recorded or stored in an illegible form by means of a mechanical device, an electronic device or another device, a person: (a) must not record or store, by means of that device, matter that the person knows to be false or misleading in a material particular; or (b) must not destroy, remove or falsify matter that is recorded or stored by means of that device, or that has been prepared for the purpose of being recorded or stored or for use in compiling or recovering other matter to be recorded or stored by means of that device; or (c) if the person has a duty to record or store matter by means of that device, must not fail to record or store the matter by means of that device: (i) with intent to falsify an entry made or intended to be compiled, wholly or in part, from matter so recorded or stored; or Associations Act 2003 71 (ii) knowing that the failure to so record or store the matter will render false or misleading in a material particular other matter so recorded or stored. (3) It is a defence to a prosecution for an offence against this section if the defendant proves that he or she acted honestly and that, in all the circumstances, the act or omission constituting the offence should be excused.