Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Offence of fraudulently parting with, altering or making omission in book or document
878. An officer of a company shall be guilty of a category 2 offence who—
(a) fraudulently parts with, alters, or makes an omission in any book or document affecting or relating to the property or affairs of the company, or
(b) is a party to the fraudulent parting with, fraudulent altering or fraudulent making of an omission in any such book or document.
