# Companies Act 1948, Section 329: Penalty for falsification of books.


If any officer or contributory of any company being wound up destroys, mutilates, alters or falsifies any books, papers or securities, or makes or is privy to the making of any false or fraudulent entry in any register, book of account or document belonging to the company with intent to defraud or deceive any person, he shall be guilty of a misdemeanour, and be liable to imprisonment for any term not exceeding two years, with or without hard labour.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/section/329 (the official version)
Page: https://openlegislation.uk/companies-act-1948/section-329
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.