228Falsification of credit books

228  Falsification of credit books Requirements in relation to falsification of credit books  (1) A person must not engage in conduct that results in the falsification of a credit book.  (a) the person engages in conduct; and  (b) the conduct results in the falsification of a credit book.  (a) the person acted honestly; and  (b) in all the circumstances, the act or omission constituting the offence should be excused. Note: For the purposes of subsection (2), a defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).