Collections Act 1966
sec.38Falsifying books etc.
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sec.38 Falsifying books etc.
Any person who with intent to defraud or deceive any other person— alters or falsifies or destroys any record, return, or other document whatsoever relating to any appeal for support for any purpose to which part 3 applies, or any property or income whatsoever of a charity or association whose objects are a community purpose; or makes or concurs in the making of any entry in any such record, return, or other document; or omits or concurs in omitting any material particular from any such record, return, or other document; shall be guilty of an offence against this Act and shall be liable on conviction on indictment to imprisonment for a term not exceeding 5 years, or on summary conviction to imprisonment for a term not exceeding 12 months.
- (a) alters or falsifies or destroys any record, return, or other document whatsoever relating to any appeal for support for any purpose to which part 3 applies, or any property or income whatsoever of a charity or association whose objects are a community purpose; or
- (b) makes or concurs in the making of any entry in any such record, return, or other document; or
- (c) omits or concurs in omitting any material particular from any such record, return, or other document;