Falsification of records by directors, employees and agents
53.  Any director, manager, trustee, auditor, employee or agent of a commodity market, of a Commodity Futures Exchange, of a clearing house, of a commodity broker, of a commodity futures broker, of a commodity trading adviser, of a commodity futures trading adviser, of a commodity pool operator or of a commodity futures pool operator, who —
(a)wilfully makes, or causes to be made, a false entry in any book or record or in any report, slip, document or statement, assets or accounts of that market, Exchange, clearing house, broker, trading adviser or pool operator;
[22/2001 wef 27/06/2001]
(b)wilfully omits to make an entry in any book or record or in any report, slip, document or statement of the business, affairs, transactions, conditions, assets or accounts of that market, Exchange, clearing house, broker, trading adviser or pool operator, or wilfully causes any such entry to be omitted; or
[22/2001 wef 27/06/2001]
(c)wilfully alters, abstracts, conceals or destroys an entry in any book of record or in any report, slip, document or statement of the business, affairs, transactions, conditions, assets or accounts of that market, Exchange, clearing house, broker, trading adviser or pool operator, or wilfully causes any such entry to be altered, abstracted, concealed or destroyed,
[22/2001 wef 27/06/2001]
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.
[22/2001 wef 27/06/2001]