154Incorrectly keeping or making records

#### 154 Incorrectly keeping or making records (1) If: (a) a person is required under this Act or the regulations to keep any records; and (b) the person keeps those records in such a way that they do not correctly record and explain the matters, transactions, acts or operations to which they relate; the person commits an offence punishable on conviction by imprisonment for not longer than 12 months. > Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. (2) If: (a) a person is required under this Act or the regulations to make a record of any matter, transaction, act or operation; and (b) the person makes such a record in such a way that it does not correctly record the matter, transaction, act or operation; the person commits an offence punishable on conviction by imprisonment for not longer than 12 months. > Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.