Any employing unit or any officer or agent of an employing unit or any other person who knowingly makes a false statement or representation believing it to be false, or who knowingly fails to disclose a material fact, in order to defraud an individual by preventing or reducing the payment of benefits to the individual entitled thereto, or in order to avoid becoming or remaining subject to this chapter or to avoid or reduce a contribution or other payment required from an employing unit under this chapter, or under the employment security law of another state, the federal government or a foreign government, is guilty of a class 3 misdemeanor. Each such false statement or representation or failure to disclose a material fact shall constitute a separate offense.