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Volume 76, Issue 73
247
Royal Gazette

21 July 2502

Section12.The stipulations of section 156 of the Penal Code shall be repealed and replaced by the following stipulations:

"Section156.Whoever, being an officer having the duty to audit an account according to the law, dishonesty gives advice or does or abstains from doing any act in order to allow the omission of an entry from the account, the making of a false entry in the account, the modification of the account, or the hiding or creation of evidence in relation to the making of an entry in the account which would result in a tax, duty, or fee not being paid or being paid less than is required, shall be punished with imprisonment from five years to twenty years, or life imprisonment, and a fine from two thousand baht to forty thousand baht."

Section13.The stipulations of section 157 of the Penal Code shall be repealed and replaced by the following stipulations:

"Section157.Whoever, being an officer, wrongfully performs or omits to perform a duty in order to cause injury to any particular person or dishonestly performs or omits to perform a duty, shall be punished with imprisonment from one year to ten years, or a fine from two thousand baht to twenty thousand baht, or both the imprisonment and the fine."

Section14.The stipulations of section 201 of the Penal Code shall be repealed and replaced by the following stipulations: