List View alternate row back color

[acpt]

I have a solution to set alternate row back color in a ListView control.
But the problem here is that the alternate row color gets applied to entire listview i.e. alternate row color also gets applied to rows that do not have the data.
How do I prevent this from happening.

Below is the code I am using:

 Private Sub AltLVBackground(lv As ListView, _
    ByVal BackColorOne As OLE_COLOR, _
    ByVal BackColorTwo As OLE_COLOR)

Dim lSM     As Byte
Dim picAlt  As PictureBox
    With lv
        If .View = lvwReport And .ListItems.Count Then
            Set picAlt = Me.Controls.Add("VB.PictureBox", "picAlt")
            lSM = .Parent.ScaleMode
            .Parent.ScaleMode = vbTwips
            .PictureAlignment = lvwTile
            lH = .ListItems(1).Height
            With picAlt
                .BackColor = BackColorOne
                .AutoRedraw = True
                .Height = lH * 2
                .BorderStyle = 0
                .Width = 10 * Screen.TwipsPerPixelX
                picAlt.Line (0, lH)-(.ScaleWidth, lH * 2), BackColorTwo, BF
                Set lv.Picture = .Image
            End With
            Set picAlt = Nothing
            Me.Controls.Remove "picAlt"
            lv.Parent.ScaleMode = lSM
        End If
    End With
End Sub