Section 67C. Any person who knowingly and wilfully, directly or indirectly makes, or knowingly and wilfully causes to be made, a false entry or omission of a true entry in any books, record or account subject to the provisions of section thirty-nine R of chapter thirty shall be punished by a fine of not more than five thousand dollars, or by imprisonment in the state prison for not more than five years, or in the house of correction for not more than two years, or both.