A person who, with intent to deceive, alters an entry made in a record under section one hundred and eighty-six of this Act or paragraph 14 of the Twelfth Schedule thereto shall be liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years;
(b)on summary conviction, to a fine not exceeding one hundred pounds or to imprisonment for a term not exceeding four months or to both such fine and such imprisonment.