Offences, penalties and legal proceedingsU.K.

100 Falsification of balance sheets, etc.E+W+S

If any person wilfully, and with intent to falsify the document in question or to evade any of the provisions of this Act, makes, orders or allows to be made any entry or erasure in, or omission from,—

(a)a balance sheet of a registered society or branch, or

(b)a return or document required to be sent, produced or delivered for the purposes of this Act,

he shall be liable on summary conviction to a fine not exceeding [F1level 5 on the standard scale].