(l)knowingly furnishes a false return or report of the member or a state of any men under his command or charge or of any money, arms, ammunition; clothing, equipments, stores or other property in his charge, whether belonging to such men or to the Government or to any member of, or any person attached to, the Armed Police, or who through design or culpable neglect, omits or refuses to make or send any return or report of the matters aforesaid ; or
