Sri Lanka Consolidated Acts

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Companies Act (No. 17 of 1982) - Sect 355

Penalty for falsification of books

355. Where any officer, or contributory of any company being wound up destroys, mutilates, alters or falsifies any books, papers or securities, or makes or is privy to the making of any false or fraudulent entry in any register, book of account, or document belonging to the company with intent to defraud or deceive any person, he shall be guilty of an offence and shall be liable to imprisonment of either description for a term not exceeding two years.


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