Chapter: 32 COMPANIES ORDINANCE
Section Num: 152D Version Date 30/06/1997
Penalization of destruction, mutilation, etc. of company documents
(1) A person who-
(a) conceals, destroys, mutilates or falsifies, or is privy to the concealment, destruction, mutilation or falsification of a book or paper affecting or relating to the property or affairs of any company or body corporate mentioned in section 152A(1); or
(b) parts with, alters or makes an omission in any such book or paper, or who is privy to parting with, altering or making an omission in any such book or paper; or
(c) sends, causes to be sent or conspires with another person to send, out of Hong Kong such a book or paper or any property belonging to or under the control of the company,
shall be guilty of an offence and liable to imprisonment and a fine.
(Amended 7 of 1990 s. 2)
(2) In a prosecution for an offence under subsection (1), it shall be a defence if the person charged with the offence proves that he did not act with intent to defeat the purposes of sections 142 to 152B. <* Note - Exp. X-Ref.: Sections 142, 143, 144, 145, 145A, 145B, 146, 146A, 147, 148, 149, 149A, 150, 151, 152, 152A, 152B *>
(Added 6 of 1984 s. 107)
[cf. 1967 c. 81 s. 113 U.K.]