259. Offences in relation to entries in documents

make or cause to be made a false entry;

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

alter, extract, conceal or destroy, or cause to be altered, extracted, 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, condition, property, assets, liabilities or accounts, of an authorized person or operator of a designated payment system.