Article 241. Violation of the legislation of the Republic of Kazakhstan on accounting and financial reporting of the Criminal Code of the Republic of Kazakhstan, the Criminal Code of the Republic of Kazakhstan - Excluded by the Law of the Republic of Kazakhstan.
Evasion by a person authorized to maintain accounting records from documenting information provided for by the legislation of the Republic of Kazakhstan, or the entry of deliberately false information about the economic and financial activities of an organization into accounting records by that person, as well as the destruction of accounting records before the expiration of their retention periods, which caused major damage, –
are punishable by a fine in the amount of up to eighty monthly calculation indices, or correctional labor in the same amount, or community service for up to eighty hours, or arrest for up to twenty days, with deprivation of the right to hold certain positions or engage in certain activities for up to five years.
Note. A person who has committed an act provided for in this article for the first time shall be released from criminal liability in case of voluntary compensation for damage.
President
Republic of Kazakhstan
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