s 53 Falsification of records by directors, employees and agents
53. Any director, manager, trustee, auditor, employee or agent of a commodity market, of a clearing house, of a commodity broker, of a commodity trading adviser or of a commodity 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, clearing house, broker, trading adviser or pool operator; (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, clearing house, broker, trading adviser or pool operator, or wilfully causes any such entry to be omitted; or (c) wilfully alters, abstracts, conceals or destroys 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, clearing house, broker, trading adviser or pool operator, or wilfully causes any such entry to be altered, abstracted, concealed or destroyed, 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.