Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsWilful act or omission in relation to records and books
| 40. Any person who being a director, manager, officer or employee of a registered establishment- (a) wilfully makes, or causes to be made, a false entry in any book or record of office registered establishment; (b) wilfully omits to make an entry in any book or record of a registered establishment or wilfully causes any such entry to be omitted : or (c) wilfully alters, abstracts, conceals or destroys an entry in any book or record of the registered establishment or wilfully causes any such entry lo be altered, abstracted, concealed or destroyed. shall be guilty of an offence under this Act. |