Any person who, with intent to falsify any document or record referred to in paragraphs (a) to (e) or to evade any of the provisions of this Act, wilfully makes, or orders or allows to be made, any entry or erasure in, or omission from, or amendment to -
(b) any contribution or collecting book, passbook or statement, or
(c) any return or document required for the purposes of this Act, or
(d) any account or balance sheet which is available for inspection under this Act, or
shall be guilty of an offence.