sec.28Penalty for destroying, concealing or altering records or sending records or other property out of the State

### sec.28 Penalty for destroying, concealing or altering records or sending records or other property out of the State A person who, with intent to defeat the purposes of this Act or with intent to prevent, delay or obstruct the carrying out of any examination or audit under this Act— destroys, conceals or alters any book, account, record or document relating to the practice or business of a trustee; or sends or attempts to send or conspires with any other person to send out of the State any such book, account, record or document or any property of any description belonging to or in the disposition of or under the control of a trustee; shall be guilty of an offence against this Act. Maximum penalty—100 penalty units or 1 year’s imprisonment. If in a prosecution for an offence under subsection (1) it is proved that the person charged— destroyed, concealed or altered any book, account, record or document aforesaid; or sent or attempted to send or conspired to send out of the State any such book, account, record or document or any property aforesaid; the onus of proving that in so doing the person did not act with intent to defeat the purposes of this Act or with intent to prevent, delay or obstruct the carrying out of an examination or audit under this Act shall lie on the person. s 28 amd 10 May 1994 RA s 39; 1995 No. 58 s 4 sch 1 ; 1997 No. 55 s 3 sch (sec.28-ssec.1) A person who, with intent to defeat the purposes of this Act or with intent to prevent, delay or obstruct the carrying out of any examination or audit under this Act— destroys, conceals or alters any book, account, record or document relating to the practice or business of a trustee; or sends or attempts to send or conspires with any other person to send out of the State any such book, account, record or document or any property of any description belonging to or in the disposition of or under the control of a trustee; shall be guilty of an offence against this Act. Maximum penalty—100 penalty units or 1 year’s imprisonment. (sec.28-ssec.2) If in a prosecution for an offence under subsection (1) it is proved that the person charged— destroyed, concealed or altered any book, account, record or document aforesaid; or sent or attempted to send or conspired to send out of the State any such book, account, record or document or any property aforesaid; the onus of proving that in so doing the person did not act with intent to defeat the purposes of this Act or with intent to prevent, delay or obstruct the carrying out of an examination or audit under this Act shall lie on the person. - (a) destroys, conceals or alters any book, account, record or document relating to the practice or business of a trustee; or - (b) sends or attempts to send or conspires with any other person to send out of the State any such book, account, record or document or any property of any description belonging to or in the disposition of or under the control of a trustee; - (a) destroyed, concealed or altered any book, account, record or document aforesaid; or - (b) sent or attempted to send or conspired to send out of the State any such book, account, record or document or any property aforesaid;