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247. Falsification of Company's books

When a Company is being wound up or has entered insolvent administration, an officer or contributory of the Company commits a contravention and is liable to a fine at the relevant level set out in the Fines Schedule if he 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.