PART V Winding Up.
(v) PROVISIONS APPLICABLE TO EVERY MODE OF WINDING UP

Offences antecedent to or in course of Winding Up.

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.