1. Any public official who, in a manner likely to cause economic harm to the public entity on which they depend, and outside the cases provided for in Article 390, falsifies its accounting records, the documents that should reflect its financial situation, or the information contained therein, shall be punished with special disqualification from public employment or office for a period of one to ten years and a fine of twelve to twenty-four months.
2. The same penalties shall apply to any public official who, in a manner likely to cause economic harm to the public entity on which they depend, provides third parties with false information regarding the entity's financial situation or any of the documents or information referred to in the preceding paragraph.
3. If economic harm is caused to the entity, the penalties shall be imprisonment for one to four years, special disqualification from public employment or office for a period of three to ten years, and a fine of twelve to twenty-four months.