351False statement by officer of body

351 False statement by officer of body (1) An officer of a body commits an offence if— (a) the officer dishonestly publishes or concurs in the publishing of a document containing a statement or account that is false or misleading in a material particular; and (b) the officer is reckless about whether the statement or account is (c) the officer publishes or concurs in the publishing of the document with the intention of deceiving members or creditors of the body about its affairs. creditor, of a body, includes a person who has entered into a security for the benefit of the body. officer, of a body, includes— (a) any member of the body who is concerned in its management; and (b) anyone purporting to act as an officer of the body.