Director Omitting Certain Entries

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The law

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

The Maximum penalty for the offence of directors etc. omitting certain entries is ten years imprisonment.

What the police must prove

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.
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.

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.

Possible defences

Possible defences to this offence include but are not limited to

1. Duress
2. Necessity
3. Intoxication

What court is likely to hear the matter

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.