(1) A person who destroys, mutilates or falsifies, or is privy to the destruction, mutilation or falsification of, any record or document required under these Regulations, or makes or is privy to the making of a false entry therein, commits an offence.
(2) It shall be a defence for a person prosecuted for an offence under paragraph (1) to prove that he or she had no intention to defeat the law.
(3) A person who fraudulently disposes of, alters or makes an omission in any record or document referred to in paragraph (1), or who is privy to such disposal of, altering or making of an omission in any such record or document, commits an offence.