Hong Kong Ordinances

THEFT ORDINANCE - SECT 19

False accounting

(1) Where a person dishonestly, with a view to gain for himself or another or
with intent to cause loss to another-

   (a)  destroys, defaces, conceals or falsifies any account or any record or
        document made or required for any accounting purpose; or

   (b)  in furnishing information for any purpose produces or makes use of any
        account, or any such record or document as aforesaid, which to his
        knowledge is or may be misleading, false or deceptive in a material
        particular, he shall be guilty of an offence and shall be liable on
        conviction upon indictment to imprisonment for 10 years. (Amended 46
        of 1986 s. 4)

(2) For the purposes of this section a person who makes or concurs in making
in an account, record or document an entry which is or may be misleading,
false or deceptive in a material particular, or who omits or concurs in
omitting a material particular from an account, record or document, is to be
treated as falsifying the account, record or document. (Amended 23 of 1993 s.
7)

(3) For the purposes of this section, "record" (紀錄) includes a record kept
by means of a computer. (Added 23 of 1993 s. 7) [cf. 1968 c. 60 s. 17 U.K.]

"record" (紀錄)