Commonwealth Numbered Acts

RETIREMENT SAVINGS ACCOUNTS ACT 1997 No. 61, 1997 - SECT 154

If:

   (a)  a person who is required under this Act or the regulations to keep any
        records intentionally or recklessly keeps them in such a way that they
        do not correctly record and explain the matters, transactions, acts or
        operations to which they relate; or

   (b)  a person who is required under this Act or the regulations to make a
        record of any matter, transaction, act or operation, intentionally or
        recklessly makes it in such a way that it does not correctly record
        the matter, transaction, act or operation; the person is guilty of an
        offence punishable on conviction by imprisonment for a term not
        exceeding 12 months.