Offences, penalties and legal proceedings
100 Falsification of balance sheets, etc.
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 F1other 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 F2level 5 on the standard scale.