Any person who, without the authority of the auditor who has certified any financial statement or liquidation account, wilfully destroys, mutilates or alters such statement or account which is lying for inspection or has been submitted to the Director or who wilfully removes any such statement or account from any place where it is lying for inspection or where it is lawfully kept shall be guilty of an offence and liable on conviction to a fine not exceeding R200 or imprisonment for a period not exceeding three months.