—(1) Any officer of a society who, with intent to deceive, makes or furnishes, or knowingly and wilfully authorises or permits the making or furnishing of, any false or misleading statement or report —
to a member of the committee of management, an auditor, or a member of the society; or
in the case of a society that is a subsidiary, to an auditor of the parent society,
relating to the affairs of the society, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
(2) In subsection (1), “officer” includes a person who at any time has been an officer of the society.