Trust Companies Act 1949 s 28
Any director, officer or servant 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, on conviction, be liable to imprisonment for a term not exceeding two years.
Pernyataan palsu dalam akaun
Mana-mana pengarah, pegawai atau pekhidmat suatu syarikat amanah yang secara sengaja dan dengan niat hendak memfraud membuat atau bersubahat membuat apa-apa catatan palsu dalam buku syarikat atau menandatangani atau mengemukakan apa-apa dokumen palsu dengan niat untuk memperdayakan mana-mana orang yang dilantik di bawah Akta ini untuk menyiasat hal ehwal dan pengurusan syarikat itu melakukan suatu kesalahan dan boleh, apabila disabitkan, dipenjarakan selama tempoh tidak melebihi dua tahun.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).