Penal Code · English · 2015
Article 352
False Accounting
A person who, with the intention of obtaining a gain or causing a loss:
#(a)
destroys, defaces, conceals or falsifies any document made or required for any accounting purpose; or
#(b)
in furnishing information for any purpose, produces or makes use of any document made or required for any accounting purpose that to the offender’s knowledge is or may be misleading, false or deceptive,
#is guilty of fraud by false accounting, a Class 1 petty offence, punishable with a definite term of imprisonment of not less than 6 months and not more than 12 months, or a fine of 20,001 – 50,000 Nakfas, to be set in intervals of 2,500 Nakfas.
#