# Companies (Consolidation) Act 1908, Section 216: Penalty for falsification of books.


If any director, 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/Edw7/8/69/section/216 (the official version)
Page: https://openlegislation.uk/companies-consolidation-act-1908/section-216
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.