260 False accounting

Every one is liable to imprisonment for a term not exceeding 10 years who, with intent to obtain by deception any property, privilege, service, pecuniary advantage, benefit, or valuable consideration, or to deceive or cause loss to any other person,—


makes or causes to be made, or concurs in the making of, any false entry in any book or account or other document required or used for accounting purposes; or


omits or causes to be omitted, or concurs in the omission of, any material particular from any such book or account or other document; or


makes any transfer of any interest in a stock, debenture, or debt in the name of any person other than the owner of that interest.

Compare: 1961 No 43 ss 251–254

Section 260: replaced, on 1 October 2003, by section 15 of the Crimes Amendment Act 2003 (2003 No 39).