False return by public officer
399 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, being entrusted with the receipt, custody or management of any part of the public revenues, knowingly furnishes a false statement or return of
(a) any sum of money collected by him or entrusted to his care, or
(b) any balance of money in his hands or under his control.
Annotations
- Part X