Companies Act (Cap. 386), article 421

421. (1) A person, being an officer of any such entity as is referred to in article 418(1), who - (a) destroys, mutilates or falsi fies, or permits, assists or participates in the destruction, mutilation or falsification of a document affecting or relating to the entity’s assets or affairs; or (b) makes, or permits, assists or participates in the making COMP ANIES [CAP. 386. 263 of, a false entry in such a document, shall be guilty of an offence. (2) Any person as referred to in sub-article (1) who fraudulently either disposes of, alters or makes an omission in any such document as is referred to in that sub-article or permits, assists or participates in a fr audulent disposal, fraudulent al tering or fraudulent making of an omission in, any such document, shal l be guilty of an offence. (3) A person guilty of an offen ce under this article shall be liable on conviction to a fine ( multa ) of not more than forty-six thousand and five hundred and eighty-seven euro (€46,587), or t o imprisonment for a term not exceeding three years, or to both s uch fine (multa) and imprisonment. Punishment for furnishing false information. Amended by: L.N. 425 of 2007; XVIII.2025.55.