False statements in accounts
28.  Any director, officer or employee of a trust company who wilfully and with intent to defraud makes or abets the making of any false entry in the books of the company or subscribes or exhibits any false document with intent to deceive any person appointed under this Act to investigate the affairs and management of the company shall be guilty of an offence and shall be liable on conviction before a District Court to imprisonment for a term not exceeding 2 years.