Act 2006. Section 17 – False accounting This section creates an offence of false accounting. It is an indictable offence with a maximum sentence of seven years. Section 18 – Liability of company officers for certain offences by company This section makes officers of corporations liable for offences under section 17 committed by the company where the offence was committed with the "consent or connivance" of that officer. Originally this also applied to offences under sections 15 and 16, but this was replaced by the offence of participating in a fraudulent business under section 9 of the Fraud Act 2006. Section 19 – False statements by company directors etc This section adds liability for any officer of a corporation or legal entity who publishes false accounts with intent to deceive members or creditors of the body corporate or association about its affairs. It is an indictable offence with a maximum sentence of seven years. Section 20 – Suppression, etc, of documents Section 20(1) creates the offence of dishonestly destroying, defacing or concealing certain documents with intent to make a gain for oneself or loss for another. It is an indictable offence with a maximum sentence of seven years. Section 20(2) created the offence of procuring the execution of a valuable security by deception. This was replaced by fraud under the Fraud Act 2006. Section 21 – Blackmail This section creates the offence of blackmail. It is an indictable offence with a maximum sentence of fourteen years. Section 22 – Handling stolen goods This section creates the offence of handling stolen goods. It is an indictable offence with a maximum sentence of fourteen years. Section 23 – Advertising rewards for return of goods stolen or lost This section replaces section 102 of the Larceny Act 1861. The offence is made out only if the advertisement uses words to the effect that no questions will be asked, or claims to indemnify the person returning the goods against prosecution or reimburse them for any money paid or loaned for the goods. The printer or publisher is liable as well as the advertiser. A person guilty of an offence under this section is liable, on summary conviction, to a fine not exceeding level 3 on the standard scale. Section 24 – Scope of offences relating to stolen goods This section defines "stolen goods" for the purpose of relevant offences. In particular, goods stolen outside