Where a person who is required to provide an explanation or make a statement during the course of inspection, inquiry or investigation, or an officer or other employee of a company or other body corporate which is also under investigation,–<\/p>\n\n\n\n
(a) destroys, mutilates or falsifies, or conceals or tampers or unauthorisedly removes, or is a party to the destruction, mutilation or falsification or concealment or tampering or unauthorised removal of, documents relating to the property, assets or affairs of the company or the body corporate;<\/p>\n\n\n\n
(b) makes, or is a party to the making of, a false entry in any document concerning the company or body corporate; or<\/p>\n\n\n\n
(c) provides an explanation which is false or which he knows to be false, he shall be punishable for fraud in the manner as provided in section 447.<\/p>\n\n\n\n
Where a person who is required to provide an explanation or make a statement during the course of inspection, inquiry or investigation, or an officer or other employee of a company or other body corporate which is also under investigation,– (a) destroys, mutilates or falsifies, or conceals or tampers or unauthorisedly removes, or is a […]<\/p>\n","protected":false},"author":4,"featured_media":79763,"parent":79755,"menu_order":0,"template":"","format":"standard","meta":[],"categories":[11445],"tags":[1007],"acf":{"service_id":"215"},"yoast_head":"\n