Any person who knowingly makes any false statement or falsifies or permits to be falsified any record or records of this retirement system in an attempt to defraud such system, is guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine not to exceed five hundred dollars ($500), or by imprisonment in the county jail for not more than twelve (12) months, or both such fine and imprisonment, in the discretion of the court.
T.C.A. § 8-4021