Written by
Peter Maley
Director - Criminal Lawyer
Law Information - Commonwealth Offences - Federal
Director Omitting Certain Entries
Date: 09/01/2009
The Law - Section 174 of the Crimes Act states:
Whosoever, being a director, or officer of any body corporate, or public company, receives, or possesses himself or herself, of any of the property of such body corporate, or company, otherwise than in payment of a just debt, and, with intent to defraud, omits to make, or direct to be made, a true and sufficient entry thereof in the books, or accounts, of such body corporate, or company, shall be liable to imprisonment for 10 years.
Maximum Penalty - Director Omitting Certain Entries
The Maximum penalty for the offence of Directors etc omitting certain entries is ten years imprisonment.
What the prosecution must prove - Director Omitting Certain Entries
In order for the Police to prove their case at Court, they must prove each of the following matters beyond a reasonable doubt. 1. The accused was a director or officer of a company. It will be necessary for the Police in every offence to prove that the accused was the person who committed the offence. Click here to learn more about identification evidence.
2. As such, he or she received or came into possession of the company’s property.
3. He or she omitted to make a true and sufficient entry thereof in the company’s books.
4. With intent to defraud.
Possible Defences - Director Omitting Certain Entries
Possible defences to this offence include but are not limited to 1. Duress
2. Necessity
3. Intoxication
The Court process - Director Omitting Certain Entries
This matter is a Table 1 offence which means that either the DPP or an accused can elect to have the matter dealt with in the District Court. If no election is made it will be dealt with in the Local Court.