A person who, with the intention of obtaining a gain or causing a loss:
Penal Code
2015 English source edition · Current applicability not established.
English-language 2015 Ministry of Justice edition. Refworld catalogues this English expression as an unofficial translation; Eri Atlas has not independently verified the translation.
Article 352
False Accounting · Preserved transcription; page attribution imported from the source collection. Verify against the original.
destroys, defaces, conceals or falsifies any document made or required for any accounting purpose; or
in furnishing information for any purpose, produces or makes use of any document made or required for any accounting purpose that to the offender’s knowledge is or may be misleading, false or deceptive,
is guilty of fraud by false accounting, a Class 1 petty offence, punishable with a definite term of imprisonment of not less than 6 months and not more than 12 months, or a fine of 20,001 – 50,000 Nakfas, to be set in intervals of 2,500 Nakfas.