118False statements in statements required to be under oath or

118 False statements in statements required to be under oath or solemn declaration Any person who, on any occasion on which a person making a statement touching any matter is required by law to make it on oath or under some sanction that may by law be substituted for an oath, or is required to verify it by solemn declaration, makes a statement touching such matter that, in any material particular, is to his knowledge false and verifies it on oath or under such other sanction or by solemn declaration, is guilty of an offence and is liable to