# Co-operative and Community Benefit Societies Act 2014, Section 131: Falsification of a society's records etc


(1) A person commits an offence if, with intent to falsify a relevant document or to evade any of the provisions of this Act, the person—
(a) makes an entry in the relevant document,
(b) removes or omits anything from the relevant document, or
(c) orders or allows the making of such an entry or the removal or omission of anything from the relevant document.
(2) “Relevant document” means—
(a) any balance sheet of a registered society,
(b) any contribution or collecting book of a registered society, or
(c) any return or document required to be sent, produced or delivered for the purposes of this Act.
(3) A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

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Source: https://www.legislation.gov.uk/ukpga/2014/14/section/131 (the official version)
Page: https://openlegislation.uk/co-operative-and-community-benefit-societies-act-2014/section-131
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.