73For section 722(1) of the 1894 Act (offences as to use of forms) substitute—
“(1)In Scotland, if any person forges any seal or distinguishing mark on any form issued under this Act or fraudulently alters any such form he shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding six months or to both; or
(b)on conviction on indictment, to a fine or to imprisonment or to both.”.