Cap. 9 Art. 121BAccounting offences.

Whosoever, with intent to commit, conceal or disguise any offence, creates or uses an invoice or any other accounting document or record containing false or incomplete information or unlawfully omits to make a record of payment, shall on conviction be liable to the punishment of imprisonment from three months to eighteen months without prejudice to any other punishment to which he may be liable under any other provision of this Code or of any other law.