(1)A person is guilty of an offence if he makes, adapts, supplies or offers to supply any article—
(a)knowing that it is designed or adapted for use in the course of or in connection with fraud, or
(b)intending it to be used to commit, or assist in the commission of, fraud.
(2)A person guilty of an offence under this section is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum (or to both);
(b)on conviction on indictment, to imprisonment for a term not exceeding 10 years or to a fine (or to both).
(3)Subsection (2)(a) applies in relation to Northern Ireland as if the reference to 12 months were a reference to 6 months.