Section 439

Any person who, being an officer charged with the receipt, custody, or management of any part of the public revenue or property, knowingly furnishes any false statement or return of any money or property received by him or entrusted to his care, or of any balance of money or property his possession or under his control, is guilty of a misdemeanour, and is liable to imprisonment for two years.

Division 2: Injuries to Property

Chapter 41: Definitions