13.—(1) If a trade union or an employers' association refuses or wilfully neglects to perform a duty imposed on it by or under any of the provisions of[F2 Articles 10 to 12] or Schedule 1 the trade union or employers' association shall be guilty of an offence.
(2) Subject to paragraph (3), any offence committed by a trade union or an employers' association under paragraph (1) shall be deemed to have been also committed by—
(a)every officer of that trade union or employers' association who is bound by the rules of the union or association to discharge on its behalf the duty breach of which constitutes that offence; or
(b)if there is no such officer, every member of the[F3 executive] of the union or association.
(3) In any proceedings brought against an officer or member by virtue of paragraph (2) in respect of any breach of duty, it shall be a defence for him to prove that he had reasonable cause to believe, and did believe, that some other person who was competent to discharge that duty was authorised to discharge it instead of him and had discharged it or would do so.
(4) A person who wilfully alters or causes to be altered a document which is required for the purposes of any of the provisions of[F2 Article 10 to 12] or Schedule 1, with intent to falsify the document or to enable a trade union or employers' association to evade any of those provisions, shall be guilty of an offence.
[F2(5) If a person contravenes any duty, or requirement imposed, under Article 12A or 12B he commits an offence.
(6) In any proceedings brought against a person in respect of a contravention of a requirement imposed under Article 12A(3) or 12B(4) to produce documents it is a defence for him to prove—
(a)that the documents were not in his possession; and
(b)that it was not reasonably practicable for him to comply with the requirement.
(7) If an official or agent of a trade union or employers' association—
(a)destroys, mutilates or falsifies, or is privy to the destruction, mutilation or falsification of, a document relating to the financial affairs of the trade union or employers' association; or
(b)makes, or is privy to the making of, a false entry in any such document,
he commits an offence unless he proves that he had no intention to conceal the financial affairs of the trade union or employers' association or to defeat the law.
(8) If such a person fraudulently—
(a)parts with, alters or deletes anything in any such document; or
(b)is privy to the fraudulent parting with, fraudulent alteration of or fraudulent deletion in, any such document,
he commits an offence.
(9) If a person in purported compliance with a duty, or requirement imposed, under Article 12A or 12B to provide an explanation or make a statement—
(a)provides or makes an explanation or statement which he knows to be false in a material particular; or
(b)recklessly provides or makes an explanation or statement which is false in a material particular,
he commits an offence.]