a person who fails to submit a report prescribed in Article 225, paragraph (1) (Payment Reports), a withholding receipt prescribed in Article 226, paragraphs (1) through (3) (Withholding Receipts), or a statement or report prescribed in Articles 227 through 228-3-2 (Trust Accounting Statements and Similar Documents) to the district director by the submission deadline for those documents, or who submits any of those documents containing a false statement or record to the district director;