Any person who for the purpose of evading any stamp duty or penalty payable under this Ordinance falsifies , mutilates or destroys any book of account or other instrument whatsoever commits an offence .
任何人为逃避缴付根据本条例须缴付的印花税或罚款,而捏改切割或毁灭任何帐簿或其它文书,即属犯罪。