(2) Any officer or other person who makes any material omission or omits to make any material entry which by this Act or the Regulations thereunder or by the rules of a society or branch he or she is required to make in any cash book, general ledger, statement showing receipts and expenditure, balance sheet, contribution card, members' register, account, record, return or other document affecting or relating to the property or affairs of a society or branch or to the benefits, rights or privileges of a member thereof, unless he or she proves that he or she had no intent to defraud, commits an offence.