a person who fails to issue a notice prescribed in Article 225, paragraph (2) or a withholding receipt prescribed in Article 226, paragraphs (1) through (3) to the person receiving the payment prescribed in those provisions by the deadline for issuing those documents, or who issues any of those documents containing a false statement to the person receiving that payment, or a person who provides false information by electronic or magnetic means under Article 225, paragraph (3) or Article 226, paragraph (4);