Section 110. An owner of a ship or vessel, or of property laden or pretended to be laden on board the same, or any other person concerned in the lading or fitting out of a ship or vessel, who makes out or exhibits, or causes to be made out or exhibited, a false or fraudulent invoice, bill of lading, bill or parcels or other false estimates of any goods or property laden or pretended to be laden on board such ship or vessel, with intent to injure or defraud an insurer of such ship, vessel or property or of any part thereof, shall be punished by imprisonment in the state prison for not more than ten years or by a fine of not more than five thousand dollars and imprisonment in jail for not more than two years.