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S.M.M. med registrerade firman Mälardalens Miljöservice i Kolbäck försattes i konkurs den 1 november 1989. Den som faktiskt bedrev och utövade ledningen av näringsverksamheten och utåt framträdde som ansvarig för denna under den tid den pågick fram till konkursen var J.M.. Denne har i …","paragraph_id":"para_1"},{"text":"2. J.M. har under tiden 25 januari - 19 december 1990 utgjort styrelse i Mälardalens Kabel-TV och Miljöservice Aktiebolag i Västerås. Han har också varit faktisk företrädare för aktiebolaget och ansvarig för bokföringsskyldigheten enligt bokföringslagen. Bolaget försattes i konkurs den 19 december 1 …","paragraph_id":"para_2"},{"text":"a) J.M. har anlitat bokföringsmedhjälpare men inte tillhandahållit denne erforderligt material och erforderliga uppgifter så att denne haft möjlighet att rätt bokföra affärshändelserna.","paragraph_id":"para_3"},{"text":"b)Trots att J.M. varit medveten om att brister uppstod i bokföringen har han underlåtit att avhjälpa bristerna. Han har ej heller fortlöpande kontrollerat hur och i vad mån bokföringsmedhjälparen var mäktig handhava bokföringen och rent faktiskt skötte den.","paragraph_id":"para_4"},{"text":"c) I bokföringen finns overifierade uttag om 545 791 kr. Detta gäller uttag från bankkontot, vilka inte kan hänföras till kostnader i bokföringen. Dessa uttag finns ej redovisade i grund- eller huvudbok. Sålunda saknas bland annat lönekvitton eller anteckningar om att J.M. tagit ut lön och till vilk …","paragraph_id":"para_5"},{"text":"Rubricering: 1. bokföringsbrott (11 kap. 5 § BrB)","paragraph_id":"para_6"},{"text":"2. bokföringsbrott (11 kap. 5 § BrB)","paragraph_id":"para_7"},{"text":"Påföljd: fängelse fyra månader. (J.M. har även meddelats näringsförbud).","paragraph_id":"para_8"},{"text":"Skäl: Hovrätten delar tingsrättens uppfattning i fråga om påföljdsvalet. Även med beaktande av det J.M. ålagda näringsförbudet saknas skäl att göra ändring i tingsrättens straffmätning. 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