75. Any person who, with intent to falsify it or to evade any of the provisions of this Order, wilfully makes, or orders or allows to be made, any entry or erasure in, or omission from,—
(a)any balance sheet of a credit union; or
(b)any contribution or collecting book; or
(c)any return or document required for the purposes of this Order; or
(d)any account or balance sheet displayed under this Order,
shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.