Falsification of Books and Documents

Under section 397(1) of the Criminal Code, it is a crime to fraudulently alter, make,
endorse, utter, publish, or use a false document with the intent to deceive another person. This includes falsifying business records, financial statements, and other official documents.

Penalties for this offense can be severe and may include fines and imprisonment, depending on the circumstances of the case and the harm caused to the victim.

It is important to note that falsification of books and documents can have serious consequences, both for the accused and for the businesses or organizations involved. If you have been charged with this offense, it is important to seek legal advice as soon as possible.