INTRODUCTION AND BRIEF DESCRIPTION
Anyone entrusted with public funds who knowingly gives false statements or returns is guilty of an indictable offense and faces up to five years in prison.
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.
Section 399 of the Criminal Code of Canada is a provision that deals with the fraudulent mismanagement or misuse of public funds. It outlines the consequences a person may face for knowingly providing false statements or returns regarding any sum of money collected, managed, or entrusted to their care that belongs to the public's revenue. Such an act is considered a serious crime and is categorized as an indictable offence that carries a maximum sentence of five years imprisonment. This section applies to all individuals who have been trusted with the responsibility of the custody, management, or receipt of public funds. Such persons may include government officials, public administrators, accountants, or any other individual acting in an official capacity on behalf of the government. The provision aims to prevent and prosecute fraudulent activities that may impact the country's financial stability and the public's confidence in the government. The section requires that the individual provide a false statement or return intentionally, meaning it must be knowingly done. This makes it necessary for the prosecution to prove beyond a reasonable doubt that the accused knew that their actions were fraudulent. The section covers situations where the accused may provide false statements or returns regarding the money entrusted to their care or the balance of money under their control. In conclusion, section 399 of the Criminal Code of Canada is an essential provision aimed at holding accountable those entrusted with the management, receipt, and custody of public revenue. It serves as a deterrent and a legal tool to prevent fraudulent activities and ensure the efficient use of public funds.
Section 399 of the Criminal Code of Canada is a crucial piece of legislation that outlines the legal consequences associated with fraudulent activity relating to public revenue. This section of the code aims to encourage transparency and accountability among government officials who have been entrusted with public funds. The section applies to any individual who has been entrusted with the receipt, custody, or management of any part of the public revenue. This includes government officials, agents of the government, and any other person who has been authorized to manage public funds. It is important to note that the section applies to both individuals who collect public funds and those who manage them. The section outlines that any individual who knowingly furnishes a false statement or return of any sum of money collected by him or entrusted to his care, or any balance of money in his hands or under his control, is guilty of an indictable offense and liable to imprisonment for a term not exceeding five years. This means that fraudulent activity relating to public revenue is considered a criminal offense in Canada, and those who are found guilty can face significant legal consequences. The purpose of this legislation is to prevent fraud and ensure the proper management and use of public funds. It aims to promote transparency and accountability among government officials, and to protect taxpayers' interests by ensuring that public funds are being used for their intended purposes. This legislation is particularly relevant in the context of public audits and financial reporting. Auditors and other financial professionals have an important role to play in ensuring that public funds are being used appropriately and in accordance with applicable laws and regulations. They must exercise due diligence and report any suspicious activity related to public revenue. In conclusion, Section 399 of the Criminal Code of Canada plays a crucial role in promoting transparency and accountability in the management of public funds. It is important that government officials and other individuals entrusted with public revenue understand their legal obligations and responsibilities in this regard. The section serves as a reminder that fraudulent activity relating to public revenue will not be tolerated, and those who engage in such activity will be held accountable.
When dealing with section 399 of the Criminal Code of Canada, there are several strategic considerations that should be taken into account. This section deals with individuals who are entrusted with the receipt, custody, or management of any part of the public revenues. These individuals are responsible for handling public funds and ensuring that they are properly accounted for. Below are some strategic considerations and strategies that can be employed when dealing with this section. Consideration 1: Evidence One of the most important considerations when dealing with section 399 is the evidence that is available. To secure a conviction under this section, the prosecutor must prove that the accused knowingly furnished a false statement or return of public funds. The evidence that is needed to prove this may include financial records, bank statements, and witness statements. Strategy 1: Collecting Evidence The prosecutor must ensure that all necessary evidence is collected and preserved. This may involve obtaining financial records from banks or other financial institutions, interviewing witnesses who have knowledge of the accused's financial activities, and conducting forensic accounting. Consideration 2: Elements of the Offence To secure a conviction under section 399, the prosecutor must establish all the elements of the offence. This includes proving that the accused was entrusted with the receipt, custody or management of public funds, and that they knowingly furnished a false statement or return. Strategy 2: Focusing on Proven Elements The prosecutor should focus on the elements that are most likely to be proven, and build their case around them. For example, if the accused has already admitted to providing false statements, the prosecutor can focus on establishing that the accused was indeed entrusted with the public funds in question. Consideration 3: Defences There are several defences that can be raised when dealing with section 399. The accused may argue that they did not knowingly provide false statements, or that they were not entrusted with the public funds in question. Strategy 3: Addressing Defences The prosecutor should anticipate these defences and address them in their case. For example, they can present evidence that the accused was indeed entrusted with the public funds, or demonstrate that the accused had knowledge of the falsity of the statements they provided. Consideration 4: Sentencing If the accused is convicted under section 399, the sentencing options include imprisonment for up to five years. The court may also order restitution or fines. Strategy 4: Pursuing Sentencing Options The prosecutor should consider the appropriate sentence to seek if the accused is convicted. This may involve seeking a sentence of imprisonment, restitution, or fines. The prosecutor should be prepared to argue for the sentence that they believe is appropriate given the circumstances of the case. Conclusion Section 399 of the Criminal Code of Canada is an important section that deals with the management of public funds. When dealing with this section, the prosecutor should consider the evidence, elements of the offence, defences, and potential sentencing options. By being strategic in their approach, the prosecutor can increase the likelihood of securing a conviction and obtaining an appropriate sentence.