Sec. 27. A precinct election officer at the close of the polls, an absentee ballot counter acting under IC 3-11.5-5 or IC 3-11.5-6, or a provisional ballot counter acting under IC 3-11.7-5 who knowingly:
(1) causes the vote to be incorrectly taken down for a candidate or public question; or
(2) makes a false statement, certificate, or return of any kind of that vote;
commits a Level 6 felony.