# Friendly Societies Act 1974, Section 100: Falsification of balance sheets, etc.

Extent: E+W+S+N.I.

If any person wilfully, and with intent to falsify the document in question or to evade any of the provisions of this Act, makes, orders or allows to be made any entry or erasure in, or omission from,—
(a) a balance sheet of a registered society or branch, or other than a registered friendly society or branch of such a society
(b) a return or document required to be sent, produced or delivered for the purposes of this Act,
he shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.

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Source: https://www.legislation.gov.uk/ukpga/1974/46/section/100 (the official version)
Page: https://openlegislation.uk/friendly-societies-act-1974/section-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.