Criminal Law Code as at 1st March 2007 (i) knowing that the document contains a false statement or realising that there is a real risk or possibility that it may do so; and (ii) intending to deceive the agent or the agent’s principal or realising that there is a real risk or possibility that by his or her use of the document the agent or the agent’s principal may be deceived; shall be guilty of corruptly using a false document and liable to a fine up to or exceeding level fourteen or imprisonment for a period not exceeding twenty years or both. (2) For the purposes of paragraph (b) of subsection (1), where a person gives an agent a false document, intending to deceive the agent or the agent’s principal in the conduct of his or her principal’s affairs or business or realising that there is a real risk or possibility that the agent or the agent’s principal may be so deceived, the person shall be presumed, unless the contrary is proved, to intend to deceive the agent’s principal as well as the agent, or to realise that there is a real risk or possibility that the agent’s principal as well as the agent may be deceived, as the case may be. 172 Corruptly concealing a transaction from a principal (1) Any⎯ (a) agent who, having carried out any transaction in connection with his or her principal’s affairs or business, fails to disclose to the principal the full nature of the transaction⎯ (i) intending to deceive the principal or realising that there is a real risk or possibility that the principal may be deceived; or (ii) intending to obtain a consideration knowing or realising that there is a real risk or possibility that such consideration is not due to him or her in terms of any agreement or arrangement between himself or herself and the principal; or (b) person who⎯ (i) carries out any transaction with an agent in connection with the affairs or business of the agent’s principal; or (ii) assists an agent to carry out any such transaction; knowing that the agent does not intend to disclose to the principal the full nature of the transaction; shall be guilty of corruptly concealing a transaction from a principal and liable to a fine up to or exceeding level fourteen or imprisonment for a period not exceeding twenty years or both. (2) Where an agent agrees or arranges with another person or a person agrees or arranges with an agent not to disclose to the agent’s principal the full nature of any transaction which the agent has carried out or will carry out in connection with the principal’s affairs or business, and the agent or person so agreed or arranged⎯ (a) intending to deceive the principal or realising that there is a real risk or possibility that the principal may be deceived; or (b) intending that the agent should obtain a consideration knowing or realising that there is a real risk or possibility that such consideration is not due to the agent in terms of any agreement or arrangement between the agent and the principal; the competent charge shall be conspiracy to commit the crime of corruptly concealing a transaction from a principal. - 98 -