Penalty for furnishing false statement, mutilation, destruction of documents

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..... alse statement, mutilation, destruction of documents 229. Where a person who is required to provide an explanation or make a statement during the course of inspection, inquiry or investigation, or an .....

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..... (b) makes, or is a party to the making of, a false entry in any document concerning the company or body corporate; or (c) provides an explanation which is false or which he knows to be false, he .....

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