If any of the following acts are committed, it will be considered as an offense related to incomplete document verification:-
(a) To prepare a document relating to salary, arms, ammunition, supplies, equipment, clothing, logistics, goods, stores or records of government property and if the person having the duty to certify such document leaves blank the place where it should be written with the intention of cheating, > (b) If the person who has the duty to prepare or send any report or statement refuses to prepare or send such report or statement or negligently fails to prepare or send such report or statement.