To commit
any of the following acts shall be deemed to be an offence of certification of
incomplete document:
(a) To certify in a blank space to deceive anybody else by a person who
has a duty to prepare or certify a document relating to salary,
weapon, cartridge, goods, equipment, cloths, food items;
miscellaneous goods and stores, or record of government property.
(b) To refuse to prepare or send a report or details or not to prepare or
send with negligence by a person who has a duty to do the same.