34Concealing etc. of books relating to securities

##### 34 Concealing etc. of books relating to securities (1) A person who: (a) conceals, destroys, mutilates or alters a book relating to a matter that is the subject of investigation by an inspector under this Division; (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: $20,000 or imprisonment for 5 years, or both. (2) It is a defence to a prosecution for an offence against subsection (1) if the defendant proves that he did not act with intent to defeat the purposes of this Division or to delay or obstruct the carrying out of an investigation under this Division.