167.—Every person subject to military law—

(a) who knowingly or negligently makes or signs a document, required for official purposes, that is false, or

(b) who knowingly or negligently orders the making or signing of a document, required for official purposes, that is false, or

(c) who, when signing a document required for official purposes, leaves in blank any material part for which his signature is a voucher, or

(d) who, knowingly and with intent to injure any person or with intent to deceive, suppresses, defaces, alters or makes away with any document or file kept, made or issued for any purpose connected with the Department of Defence or the Defence Forces, or

(e) who refuses or, by culpable neglect, omits to make or send a report or return which it is his duty to make or send, is guilty of an offence against military law and shall, F174[where a charge under this section is disposed of summarily under section 177C, 178C or 179C, as the case may be, be liable to suffer any punishment awardable thereunder or,] on conviction by court-martial, be liable to suffer imprisonment F175[for any term not exceeding two years] or any less punishment awardable by a court-martial.