100 Falsification of balance sheets, etc.U.K.
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].
Textual Amendments
F1Words in s. 100(a) added (1.1.1994) by Friendly Societies Act 1992 (c. 40), s. 95, Sch. 16 para.43 (with ss. 7(5) and 93(4)); S.I. 1993/2213, art. 2, Sch. 6.
F2Words substituted (E.W.S.) by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G