section 399

SECTION WORDING

399 Every one who, being entrusted with the receipt, custody or management of any part of the public revenues, knowingly furnishes a false statement or return of (a) any sum of money collected by him or entrusted to his care, or (b) any balance of money in his hands or under his control, is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years.