192F   Intention to defraud by destroying or concealing accounting records

(1)  A person who dishonestly destroys or conceals any accounting record with the intention of:

(a)  obtaining property belonging to another, or

(b)  obtaining a financial advantage or causing a financial disadvantage,

      is guilty of an offence.

Maximum penalty: Imprisonment for 5 years.

(2)  In this section, destroy includes obliterate.