Section 122: Offences

122. Offences (1) Any officer or member of a society who— (a) wilfully makes a false report, furnishes false information, fails to maintain accounts or maintains false accounts; (b) does not deposit money collected by him on behalf of a society, and meant to be deposited in the bank account of the society, in the said bank account within 3 days of its collection; (c) makes use of the funds raised by him to transact any unauthorised business; or [Issue 10] C49 – 60 Revised Laws of Mauritius (d) destroys, mutilates, alters, falsifies or secretes any book, paper or security, or makes any false or fraudulent entry in any register, book, accounts or document, belonging to the society, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees. (2) Any person who— (a) after being requested to do so in accordance with this Act, fails to— (i) produce any document or property belonging to a society of which he has the control or custody; or (ii) furnish any information or produce any book or record; or (b) otherwise contravenes this Act, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees. (3) Any person who, or any group of persons which, carries on business in contravention of section 18 or 21 shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees. (4) Any person who, or group of persons which, contravenes section 18 or 21 shall be jointly and severally liable for any liability incurred by the society as a result of any business carried on pursuant to the contravention. (5) Any person who commits an offence under this Act for which no special penalty is provided shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 5 years.