Document ID: chunk:federal_register_of_legislation:C2025C00154:section:155
Version: federal_register_of_legislation:C2025C00154
Segment Type: section
Provision Reference: s 155
Character Range: 176411–177997

155  Incorrectly keeping records with intention of deceiving or misleading etc.
 (1) A person commits an offence if the person:
 (a) keeps any records in such a way that they:
 (i) do not correctly record and explain the matters, transactions, acts or operations to which they relate; or
 (ii) are (whether in whole or in part) illegible, indecipherable, incapable of identification or, if they are kept in the form of a data processing device, incapable of being used to reproduce information; or
 (b) makes a record of any matter, transaction, act or operation in such a way that it does not correctly record the matter, transaction, act or operation; or
 (c) alters, defaces, mutilates, falsifies, damages, removes, conceals or destroys any records (whether in whole or in part); or
 (d) does or omits to do any other act or thing to any records;
with any of the following intentions (whether or not the person had any other intention):
 (e) deceiving or misleading the Regulator or a particular RSA officer;
 (f) hindering or obstructing the Regulator or a particular RSA officer (otherwise than in the investigation of an offence against, or arising out of, this Act or the regulations);
 (g) hindering or obstructing the investigation of an offence against, or arising out of, this Act or the regulations;
 (h) hindering, obstructing or defeating the administration, execution or enforcement of this Act or the regulations;
 (i) defeating the purposes of this Act or the regulations.
 (2) The offence is punishable on conviction by imprisonment for a term not exceeding 2 years.