(1) A person is guilty of issuing a false financial statement when, with intent to defraud, he:
(a) Knowingly makes or utters a written instrument which purports to describe the financial condition or ability to pay of himself or of some other person and which is inaccurate in some material respect; or (b) Represents in writing that a written instrument purporting to describe a person's financial condition or ability to pay as of a prior date is accurate with respect to that person's financial condition or ability to pay, knowing the instrument to be materially inaccurate in that respect.
(2) Issuing a false financial statement is a Class A misdemeanor.