61Offences

#### 61 Offences (1) A person shall not: (a) conceal, destroy, mutilate or alter a book relating to the affairs of a body corporate affairs of which are being investigated under this Part; or (b) send, cause to be sent, or conspire with another person to send, out of Australia a book or any money or property belonging to or under the control of such a body corporate. Penalty: Imprisonment for 3 months. > Note: Subsection 4B(2) of the Crimes Act 1914 allows a court to impose an appropriate fine instead of, or in addition to, a term of imprisonment. If a body corporate is convicted of the offence, subsection 4B(3) of that Act allows a court to impose a fine of an amount that is not greater than 5 times the maximum fine that could be imposed by a court on an individual convicted of the same offence. (2) In a prosecution for an offence under subsection (1), it is a defence for the person charged to prove that the person did not act with intent to defeat the purposes of this Part and did not act with intent to delay or obstruct the carrying out of the investigation under this Part.