Clause 31

when signing any document relating to pay, arms, ammunition, equipments, clothing, regimental necessaries, provisions, furniture, bedding, blankets, sheets, utensils, forage or stores, leaves in blank any material part for which his signature is a voucher; or

refuses or by culpable neglect omits to make or send a report or return which it is his duty to make or send,shall be liable on conviction by court-martial, if an officer, to be cashiered, or to suffer such less punishment as is in this Act mentioned, and if a soldier, to suffer imprisonment for a term not exceeding two years, or such less punishment as is in this Act mentioned.