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Hon har därvid uppsåtligen eller av oaktsamhet åsidosatt denna skyldighet genom att","paragraph_id":"para_1"},{"text":"a) dels underlåta att bokföra egna kontanta uttag till ett okänt belopp ur kassan, varvid kassasaldot den 31 december 1986 blivit för högt","paragraph_id":"para_2"},{"text":"b) dels bokföra ett flertal affärshändelser under 1985 först under 1986","paragraph_id":"para_3"},{"text":"c) dels i flera fall under 1985-1987 underlåta att upprätta godtagbara verifikationer med datum och kvittens avseende löneutbetalningar. Till följd härav har rörelsens förlopp, ekonomiska resultat eller ställning ej kunnat i huvudsak bedömas. T.S. försattes den 29 april 1987 i konkurs.","paragraph_id":"para_4"},{"text":"Rubricering: bokföringsbrott (11 kap. 5 § BrB).","paragraph_id":"para_5"},{"text":"Påföljd: villkorlig dom jämte 40 dagsböter (avser även oredlig uppbördsredovisning och brott mot 81 § uppbördslagen).","paragraph_id":"para_6"},{"text":"Skäl: För gärningar av den art som T.S. befunnits skyldig till är fängelse den normala påföljden. 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