This article describes the crime of improper business record-keeping. The offence criminalises the infliction of property damage through the aforementioned unreliable or improper record-keeping. Pursuant to Article 303 § 1 of the Criminal Code, such damage must arise as a result of the failure to keep records at all or in a manner that does not comply with the law. It is therefore unlawful to destroy, erase, conceal or falsify such documentation. The offence is punishable by up to three years imprisonment. (more…)
