(a) Any person who shall knowingly make any false statement or shall falsify or permit to be falsified any record or records of this plan in any attempt to defraud such plan shall be guilty of a misdemeanor and, on conviction thereof by any court of competent jurisdiction, shall be punished by a fine not exceeding $500.00, or imprisonment not exceeding 12 months, or both such fine and imprisonment, at the discretion of the court.
(b) Should any charge or error in the records result in any member or beneficiary receiving from the fund more or less than he or she would have been entitled to receive had the records been correct, the Board of Control shall correct such error and, as far as practicable, shall adjust the payment in such manner that the actuarial equivalent of the benefit to which such member or beneficiary was correctly entitled shall be paid.
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