48. Any person subject to this Act who,-(a) when signing any document relating to pay, arms, ammunition, equipment, clothing, supplies or stores of any other Government or service property, knowingly leaves in blank any material part for which his signature is a voucher; or (b) refuses, or by culpable neglect omits, to make a report or return which it is his duty to make;shall, on conviction by court martial, be punished with rigorous imprisonment for a term which may extend to two years, or with such less punishment as is in this Act mentioned.