Here is the quotation:
-the law, as defined by our statutes and interpreted in the English court of appeal, has been transgressed.
It is section 413 of the criminal code that is applicable, which reads:
Every one is guilty of an indictable offence and liable to seven years' imprisonment who, being a director, manager, officer or member of any body corporate or company with intent to defraud,
(b) makes, or concurs in making, any false entry, or omits or concurs in omitting to enter any material particular, in any book or account or other document.
Subtopic: CONTINUATION OF DEBATE ON THE ANNUAL FINANCIAL STATEMENT OF THE MINISTER OF FINANCE