(1) Every person commits an offence who, being required under subsection 185(1) to give evidence (either orally or in writing) otherwise than on oath, makes a statement—
(a) which he or she knows to be false in a material particular; or
(b) which is false in a material particular and which he or she does not believe to be true.
(2) Every person who commits an offence against subsection (1) is liable on summary conviction to imprisonment for a term not exceeding 3 years.