Fraudulent falsification of accounts

Punishable: 7 years imprisonment

Offence Definition

(1) A clerk, officer or employee (or any person employed or acting in the capacity of a clerk, officer or employee) commits a summary offence if he or she wilfully and with intent to defraud —

(a) destroys, alters, mutilates or falsifies any book, paper, writing, valuable security or account which —

(i) belongs to or is in the possession of his or her employer; or

(ii) which has been received by him or her for or on behalf of his or her employer

(b) makes, or concurs in omitting or altering, any material particular from or in any such book or document or account.

Legislation

Definition & Punishment: Section 322 (1) of the Crimes Decree 2009.

Points to Prove

1. Clerk, officer OR employee

2. Willfully and

3. With intent to defraud

4. Destroys, alters, mutilates or falsifies any book, paper, writing, valuable security or account which — Belongs to or is in the possession of the suspect’s employer OR Has been received by the suspect for OR on behalf of their employer

5. makes OR concurs in omitting or altering any material from or in any such book, document OR account

Notes: Section 322 (2): It shall be sufficient in any information under this section [Section 1] to allege a general intent to defraud without naming any particular person intended to be defrauded.