33.10—Fraud in connection with commodity option transactions.
         It shall be unlawful for any person directly or indirectly:
    
    
    
        
        (b) 
         To make or cause to be made to any other person any false report or statement thereof or cause to be entered for any person any false record thereof;
    
    
    in or in connection with an offer to enter into, the entry into, the confirmation of the execution of, or the maintenance of, any commodity option transaction.