Any person providing documents such as receipts / invoices that are false or contains false details with the intention to deceive the principle (office).
Example: SHAH ALAM – Datuk Md. Saberi Md., ex-Dean of the Faculty of Sports Science and Recreation of Mara Technology University (UiTM), was sentenced to 3 years imprisonment and fined RM10,000 bythe Sessions Court on the count of acknowledging a false invoice for the supply of sports equipments worth RM138,600 in 1999.
Md. Saberi was accused of acknowledging receipt of Multi Joint 2 AP, worth RM138,600, in good condition on 24 March 1999 which was not delivered in reality.
The Judge also sentenced the same on the owner of the sports equipment supplier, one Zaleha Abdul Rahman aged 48 years, for the offence of colluding in producing the said invoice.