(1) Any person who, in purported compliance with any provision made by or under this Act -
(a) provides an answer or explanation, makes a statement or produces or delivers any return, certificate, balance sheet or other document which is false in a material particular and which he knows to be so false, or
(b) recklessly provides an answer or explanation, makes a statement or produces or delivers any return, report, certificate, balance sheet or other document which is false in a material particular,
shall be guilty of an offence.
(2) If the court by which a person is found guilty on indictment of an offence under subsection (1) is of the opinion that any act, omission or conduct which gave rise to that offence has -
(a) substantially contributed to a credit union being unable to pay its debts, or
(b) prevented or seriously impeded the orderly winding up of a credit union, or
(c) substantially facilitated the defrauding of creditors of a credit union or of any other person,
then, in pla
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