Section 17

make or cause to be made a false entry;

omit to make, or cause to be omitted, any entry; or

alter, abstract, conceal or destroy, or cause to be altered, abstracted, concealed or destroyed, any entry, in any book or record, or in any report, slip, statement or other document whatsoever, relating to the business, affairs, transactions, conditions, property, assets, liabilities or accounts, of any participating investing institution, or any primary investing institution, or any depository institution, or of the Bank.

Contravention of Act, penalty and criminal liability of institutions, directors, etc.