Queensland Consolidated Acts

CRIMINAL CODE 1899 - SECT 442D

442D False or misleading receipt or account

Any person who with intent to deceive or defraud the principal gives to any agent, or any agent who receives or uses or gives to the principal any receipt, invoice, account, or document in respect of which or in relation to a dealing transaction or matter in which the principal is interested, and which—

(a) contains any statement which is false or erroneous or defective in any important particular, or contains an overcharge or is in any way likely to mislead the principal; or

(b) omits to state explicitly and fully the fact of any commission, percentage, bonus, discount, rebate, repayment, gratuity, or deduction having been made, given, or allowed, or agreed to be made, given, or allowed;