Section 145 - Fraud by agents

(1) A person commits a misdemeanour who

(a) as an agent dishonestly accepts or obtains, or agrees to accept or attempts to obtain, from any other person, for that person or for any other person, a gift or consideration as an inducement or reward for doing or forbearing to do or for having done or forborne to do, an act in relation to the principal’s affairs or business, or for showing or forbearing to show favour or disfavour to a person in relation to the principal’s affairs or business; or

(b) dishonestly gives or agrees to give or offers a gift or consideration to an agent as an inducement or reward for forbearing to do, or for having done or forborne to do, an act in relation to the principal’s affairs or business, or for showing or forbearing to show favour or disfavour to a person in relation to the principal’s affairs or business; or

(c) knowingly gives to an agent, or if an agent knowingly uses with intent to deceive the principal, a receipt, an account, or any other document in respect of which the principal is interested, and which contains a statement which is false or erroneous or defective in a material particular, and which is to the knowledge of that person intended to mislead the principal.

(2) For the purposes of subsection (1),

“consideration” includes valuable consideration of any kind;

“agent” includes a person employed by or acting for another;

“principal” includes an employer.

(3) A civil servant or officer of a local authority is an agent within the meaning of this section.