37-50-401. False statements by certified public accountants -- misdemeanor -- penalty. Any person practicing as a certified public accountant in this state who, because of negligence, gross inefficiency, or willfulness, issues or permits the issuance of any false statement of the financial transactions, standing, or condition of any firm or individual business undertaking is guilty of a misdemeanor and upon conviction shall be fined not less than $500 or more than $2,000, be imprisoned for a period of not less than 90 days or more than 1 year, or both.