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Chapter: | 210
 | Title: | THEFT ORDINANCE | Gazette Number: | |
| Section: | 19 | Heading: | False accounting | Version Date: | 30/06/1997 |
(1) Where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another-
- (a) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or
(b) in furnishing information for any purpose produces or makes use of any account, or any such record or document as aforesaid, which to his knowledge is or may be misleading, false or deceptive in a material particular,
(2) For the purposes of this section a person who makes or concurs in making in an account, record or document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account, record or document, is to be treated as falsifying the account, record or document. (Amended 23 of 1993 s. 7)
(3) For the purposes of this section, "record" (紀錄) includes a record kept by means of a computer. (Added 23 of 1993 s. 7)
[cf. 1968 c. 60 s. 17 U.K.]