a person who submits a notice prescribed in Article 224, paragraph (2) (Notice by Recipients of Interest, Dividends, and Similar Income) containing a false statement to the person handling the payment prescribed in that paragraph; a person who, in violation of paragraph (3) of that Article, makes a payment without having a notice submitted; and a person who submits a notice prescribed in Article 224-2 (Notice Concerning the Transfer of Negotiable Deposits and Similar Transactions) containing a false statement to the business office or other office of the financial institution prescribed in that Article;