Procuring Entry in Certain Records by Deception

Procuring Entry in Certain Records by Deception

Procuring entry in certain records by deception is an offence contrary to section 18D of the Theft Ordinance (Cap. 210). The maximum punishment is 10 years’ imprisonment. 

Elements of the offence include a person (1) dishonestly, (2) procuring by deception of the making of an entry in a record of a bank; and (3) with a view to gain or intent to cause loss. 

There are no limits on who can be deceived – it doesn’t have to be the bank itself. The deception could be aimed at another person, but it must still result in the bank making the entry. For example, if someone tricks a bank’s customer into doing something that causes the bank to make an entry, the offence only applies if the deceiver intended to cause that entry in the bank’s records. If the deceiver had no such intent, and the customer’s actions just happened to lead to an entry being made, then the offence is not committed.

The offence applies to all records of a bank, or a deposit taking company and their subsidiaries. These records include any document used in the ordinary business of a bank, and therefore cover items such as credit card sales slips.

Examples: Using Credit Card to purchase when the limit has been exceeded

The law recognised that when a person presents a credit card to purchase, he is making an implied representation that he has actual authority to use the credit card and the issuing bank will honour the transactions. 

In some cases, when a person purchases goods or property which the transaction amount is under the “floor limit”, the shop may not immediately seek authorisation from the bank but will simply record the transaction. 

If a person dishonestly uses a credit card knowing that the credit limit has already been exceeded, he is falsely representing that he is entitled to use the card and that the bank will honour the transaction. This may amount to the offence of procuring the making of an entry in a bank’s records by deception.