(1)If in Scotland a person—
(a)with intent to defraud, forges or alters, or offers, utters, disposes of, or puts off, knowing the same to be forged or altered, any share warrant or coupon, or any document purporting to be a share warrant or coupon issued in pursuance of this Act, or
(b)by means of any such forged or altered share warrant, coupon or document—
(i)demands or endeavours to obtain or receive any share or interest in a company under this Act, or
(ii)demands or endeavours to receive any dividend or money payment in respect of any such share or interest,
knowing the warrant, coupon or document to be forged or altered,
he commits an offence.
(2)If in Scotland a person without lawful authority or excuse (of which proof lies on him)—
(a)engraves or makes on any plate, wood, stone, or other material, any share warrant or coupon purporting to be—
(i)a share warrant or coupon issued or made by any particular company in pursuance of this Act, or
(ii)a blank share warrant or coupon so issued or made, or
(iii)a part of such a share warrant or coupon, or
(b)uses any such plate, wood, stone, or other material, for the making or printing of any such share warrant or coupon, or of any such blank share warrant or coupon or of any part of such a share warrant or coupon, or
(c)knowingly has in his custody or possession any such plate, wood, stone, or other material,
he commits an offence.
(3)A person guilty of an offence under subsection (1) is liable on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding level 5 on the standard scale (or both).
(4)A person guilty of an offence under subsection (2) is liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding seven years or a fine (or both);
(b)on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum (or both).