(1) Where a person dishonestly, with a view to gain for himself or herself or another or with intent to cause loss to another—
(a) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or
(b) in furnishing information for any purpose produces or makes use of any account, or any such record or document as mentioned in paragraph (a), which to his or her knowledge is or may be misleading, false or deceptive in a material particular,
he or she is liable on conviction on indictment to imprisonment for 10 years.
(2) For the purposes of this section a person who makes or concurs in making in an account or other document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account or other document, is to be treated as falsifying the account or document.