Article 99 - Falsification of Company's books

When a Company is being wound up, Article 105 shall apply to an officer or shareholder or other person liable to contribute to the assets of the Company if he destroys, mutilates, alters or falsifies any books, papers or securities, or makes or has actual or constructive knowledge of the making of any false or fraudulent entry in any register, book of account or document belonging to the Company with intent to defraud or deceive any person.