False accountingVerified against official source

On indictment

Imprisonment

0 (no mandatory prison) – 7 years

Fine

No fine stated in s. 17(1)

0 = the law sets no minimum prison term. The court is not required to impose prison. Depending on the offence, jurisdiction, and case, it may instead impose a non-custodial sentence — e.g. a suspended sentence, community order / probation, a fine, or a discharge.

Dishonestly destroying/falsifying accounts, or using a misleading/false/deceptive account or record, with a view to gain or intent to cause loss.