A partner may not with fraudulent intent: convert or appropriate to the partner’s own use partnership money or property; make, or cause to be made, a false entry in partnership records of a partnership transaction; or fail to make or cause to be made an entry in partnership records to show the true state of a transaction: relating to partnership business; or involving the use of partnership money or property. A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 10 years or a fine not exceeding $5,000 or both. A person who violates this section is subject to § 5-106(b) of the Courts Article.