Falsification of Accounts Act 1875
| Jurisdiction | UK Non-devolved |
| Citation | 1875 c. 24 |
Falsification of Accounts Act, 1875
(38 & 39 Vict.) CHAPTER 24.
An Act to amend the Law with reference to the Falsification of Accounts.
[29th June 1875]
W HEREAS it is expedient to amend the law so as to punish the falsification by clerks, officers, servants, and others of their employers accounts, books, writings, or documents:
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
1 Punishment for falsification of accounts, &c.
1. That if any clerk, officer, or servant, or any person employed or acting in the capacity of a clerk, officer, or servant, shall wilfully and with intent to defraud destroy, alter, mutilate, or falsify any book, paper, writing, valuable security, or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or shall wilfully and with intent to defraud make or concur in making any false entry in, or omit or, alter, or concur in omitting or altering any material particular from or in any such book, or any document, or account, then in every such case, the person so offending shall be guilty of a misdemeanor, and be liable to be kept in penal servitude for a term not exceeding seven years, or to be imprisoned with or without hard labour for any term not exceeding two years.
2 Intention to defraud sufficient indictment.
2. It shall be sufficient in any indictment under this Act to allege a general intent to defraud without naming any particular person intended to be defrauded.
3 Act to be read with 24 & 25 Vict. c. 96.
3. This Act shall be read as one with the Act of the twenty-fourth and twenty-fifth of Her Majesty, chapter ninety-six.
4 Short title.
4. This Act may be cited as theFalsification of Accounts Act, 1875.
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