137Concealing etc. of books relating to securities

##### 137 Concealing etc. of books relating to securities (1) A person who: (a) conceals, destroys, mutilates or alters a book relating to the business carried on by a dealer or required under this Act to be kept by the holder of a licence or by a financial journalist within the meaning of Part VII; (b) where such a book is in the Territory—sends the book out of the Territory; or (c) where such a book is outside the Territory but is within Australia—sends the book out of Australia; is guilty of an offence. Penalty: $5,000 or imprisonment for 1 year, or both. (2) In a prosecution of a person for an offence under subsection (1), it is a defence if the person proves that he did not act with intent to defraud, to defeat the purposes of this Act or to prevent, delay or obstruct the carrying out of an examination, investigation or audit, or the exercise of a power or authority, under this Act.