Any person who knowingly makes any false statement or falsifies or permits to be falsified any record or records of the Retirement System in any attempt to defraud the Retirement System as a result of such act, or knowingly engages in any other attempt to defraud the Retirement System, shall be subject to a fine not to exceed three hundred dollars ($300). Such penalty shall be in addition to any penalties made and provided by the laws of the United States and the Commonwealth of Pennsylvania.