A director, officer, auditor, employee or agent of a market operator, a securities exchange or an issuer, who

(a) wilfully makes, or causes to be made, a false entry;

(b) wilfully omits to make an entry or causes the entry to be omitted; or

(c) wilfully alters, abstracts, conceals or destroys an entry or wilfully causes the entry to be altered, abstracted, concealed or destroyed. in any book or report, slip, document or statement of the business affairs, transactions, conditions, assets or accounts of that stock exchange or market operator, commits an offence and is liable on summary conviction to a fine of not less than one hundred and fifty penalty units and not more than five hundred penalty units or to a term of imprisonment of not less than one year and not more than three years or to both.