False statements and document tampering attract fraud prosecution under section 447 during company inspections and investigations. Section 229 criminalises, in the course of inspection, inquiry or investigation, the destruction, mutilation, falsification, concealment, tampering with or unauthorised removal of documents relating to a company's property, assets or affairs, being a party to such acts, making false entries in company documents, and providing explanations that are false or known to be false; such conduct is treated as punishable fraud under section 447.