Document ID: chunk:federal_register_of_legislation:C2004C01260:clause:1_154
Version: federal_register_of_legislation:C2004C01260
Segment Type: clause
Provision Reference: sch 1 cl 154
Character Range: 33229–34206

154  Incorrectly keeping or making records

 (1) If:
 (a) a person is required under this Act or the regulations to keep any records; and
 (b) the person keeps those records in such a way that they do not correctly record and explain the matters, transactions, acts or operations to which they relate;
the person is guilty of an offence punishable on conviction by imprisonment for not longer than 12 months.

Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

 (2) If:
 (a) a person is required under this Act or the regulations to make a record of any matter, transaction, act or operation; and
 (b) the person makes such a record in such a way that it does not correctly record the matter, transaction, act or operation;
the person is guilty of an offence punishable on conviction by imprisonment for not longer than 12 months.

Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.