Article (163)
Without prejudice to any greater penalty in the Penal Code or under any other law, any officer or employee of a Licensee or a listed company shall be punished by imprisonment and a fine not exceeding twenty thousand (20,000) Bahraini Dinars, or by either penalty, if he:
(1) Concealed any records, information or documents relevant to the activities of the Licensee, requested by the Central Bank or any person appointed by the Central Bank to conduct an investigation or inspection on the business of the Licensee or the Listed Company, or provides any of them, in a bad faith, with statements or information which proves to be false or misleading or do not reflect the actual financial position of the Licensee or the Listed Company.
(2) Concealed from the external auditor any records, information or documents necessary for auditing the accounts of the Licensee or the listed company, or provides him in a bad faith, with misleading or inaccurate statements or information which do not reflect the actual financial position of the Licensee or the listed company.