sec.300Records not to be falsified etc.

### sec.300 Records not to be falsified etc. A person must not, with intent to defraud— destroy, alter, mutilate or falsify any accounting record or report; or make, or cause to be made, a false, erroneous or misleading entry in, or omit or alter, or cause to be omitted or altered, an entry in any accounting record or report; required to be kept, maintained or lodged by a licensee under this part. Maximum penalty—400 penalty units or 2 years imprisonment. s 300 amd 1992 No. 35 sch - (a) destroy, alter, mutilate or falsify any accounting record or report; or - (b) make, or cause to be made, a false, erroneous or misleading entry in, or omit or alter, or cause to be omitted or altered, an entry in any accounting record or report;