Whoever, being a seller, knowingly and willfully makes or delivers or causes to be made or delivered statements as provided for in sections 6-104 and 6-108 of Title 11A which do not include the names of all his creditors with the correct amount due and to become due to each of them, or which contain any false or untrue statement, shall be fined not more than $1,000 or imprisoned not more than 5 years, or both.