(1) If in Scotland a person -
(a) with intent to defraud, forges or alters, or offers, utters, disposes of, or puts off, knowing the same to be forged or altered, any share warrant or coupon, or any document purporting to be a share warrant or coupon issued in pursuance of this Act, or
(b) by means of any such forged or altered share warrant, coupon or document -
(i) demands or endeavours to obtain or receive any share or interest in a company under this Act, or
(ii) demands or endeavours to receive any dividend or money payment in respect of any such share or interest,
knowing the warrant, coupon or document to be forged or altered,
he commits an offence.
(2) If in Scotland a person without lawful authority or excuse (of which proof lies on him) -
(a) engraves or makes on any plate, wood, stone, or other material, any share warrant or coupon purporting to be -
(i) a share warrant or coupon issued or made by any particular company in pursuance of this Act, or
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