111. Responsibility for deceiving statements and obstruction of audit or authorised examination
Any director, officer, secretary, employee or agent of a licensed financial institution or licensed financial holding company who —
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(a) with intent to deceive —
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(i) makes any false or misleading statement or entry,
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(ii) omits any statement or entry that should be made in any book, account, report or statement of the licensed financial institution or licensed financial holding company; or
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(b) obstructs or endeavours to obstruct —
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(i) the proper performance by an auditor of his or her duties in accordance with the provisions of this Act, or
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(ii) a lawful examination of the licensed financial institution or licensed financial holding company by a duly authorised examiner appointed by the Central Bank,
commits an offence and is liable on summary conviction to a fine not exceeding $15,000 or to imprisonment for a term not exceeding 2 years or to both such fine and imprisonment.