A person must not
make, order or allow to be made an entry or erasure in, or any omission
from —
(a) a
record of a co-operative or a subsidiary of a co-operative; or
(b) a
record required to be sent, kept or delivered under this Act,
with intent to falsify
them or it, or to evade any of the provisions of this Act.
Penalty: a fine of $6 000.