Any manager, director, auditor or liquidator that deliberately gives false information in the balance sheet or profit and loss account or in a financial report or omits material facts from such documents for the purpose of concealing the true financial position of the Company shall be liable to imprisonment sentence for a term between six [6] months and three [3] years and / or a fine between AED 100,000 [one hundred thousand dirhams] and AED 500,000 [five hundred thousand dirhams].
Interpretation and application must be checked against the official text and current version.