(1) For the purposes of this Act, forgery is the making of a false note in order that it may be used as genuine .

(2) A note is false within the meaning of this Act if-

(a) the whole or any material part thereof purports to be made by or on behalf or on account of the Bank of Ghana or of the lawful authority of the country in which the note is legal tender; or

(b) although made by or on behalf or on account of the Bank of Ghana or of such lawful authority the time or place of making, where either is material, or, the number or any distinguishing mark identifying the note is falsely printed, engraved, impressed or otherwise stated thereon.

In particular a note is false if any material alteration, whether by addition, insertion, obliteration, erasure, removal or otherwise has been made therein.

(3) For the purposes of this Part of this Act, forgery of a note may be complete even if the note when forged is incomplete, or is not or does not purport to be such a note as would be binding or sufficient in law.