Section 255Part 9 — Offences Relating to Property
False accounting
←→ Navigate · Click subsection badges to collapse · Press ? for help
255. (1) A person who dishonestly, with a view to gain for themselves or another or with intent to cause loss to another —
destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or
in furnishing information for any purpose, produces or makes use of any account, or any such record or document as aforesaid, which to that Section 256 Penal Code (2026 Revision) Page 114 Revised as at 31st December, 2025 c person’s knowledge is or may be misleading, false or deceptive in a material particular, commits an offence and is liable to imprisonment for seven years.
For purposes of this section, a person who makes or concurs in making in an account or other 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 or other document, is to be treated as falsifying the account or document.