Cap. 386 Art. 421Punishment for destroying, mutilating, etc., company documents.

(1) A person, being an officer of any such entity as is referred to in article 418(1), who -

(a) destroys, mutilates or falsifies, or permits, assists or participates in the destruction, mutilation or falsification of a document affecting or relating to the entity’s assets or affairs; or

(b) makes, or permits, assists or participates in the making of, a false entry in such a document, shall be guilty of an offence.

(2) Any person as referred to in sub-article (1) who fraudulently either disposes of, alters or makes an omission in any such document as is referred to in that sub-article or permits, assists or participates in a fraudulent disposal, fraudulent altering or fraudulent making of an omission in, any such document, shall be guilty of an offence.

(3) A person guilty of an offence under this article shall be liable on conviction to a fine (multa) of not more than forty-six thousand and five hundred and eighty-seven euro (€46,587), or to imprisonment for a term not exceeding three years, or to both such fine (multa) and imprisonment.