a person who fails to issue a payment slip prescribed in Article 231, paragraph (1) (Payment Slips for Salaries or Other Wages, Severance Pay or Other Such Compensation, or Public Pensions and Retirement Packages) to the person receiving the payment prescribed in that paragraph as required under that paragraph, or who issues one containing a false statement to the person receiving that payment, or a person who provides false information by electronic or magnetic means under paragraph (2) of that Article;