(1) Whoever deliberately draws up off record accounts uses false documents records false income and expenses or destroys accounting documents earlier than provided for by law, shall be punished with imprisonment for from 5 (five) to 10 (ten) years and with fine of from CFAF 200 000 (two hundred thousand) to CFAF 2 000 000 (two million).
(2) The penalties provided for in Subsection (1) above shall be doubled where the offender is an officially recognized professional accountant or where the accounts produced were certified as true and fair by such professional.
(3) Where false accounts are drawn up or certified with intent to conceal acts of corruption or misappropriation of public property, the penalties shall be those applicable to such offences.
Official text
Transcription: Spot-checked
In force from 12-07-2016
Source page 116
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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