adminimprisonment for a period not exceeding five years or both.
(2) For the purpose of subsection (1)
(a) a statement may be false by reason of the omission of facts as well as by the assertion of untrue or incorrect facts;
(b) it shall be immaterial that
(i) the judicial proceedings concerned are held or will be held before a court that is not properly constituted or that lacks jurisdiction to entertain the proceedings; or
(ii) the person who makes the false statement is not a competent witness in the judicial proceedings concerned; or
(iii) the statement is irrelevant to or inadmissible as evidence in the judicial proceedings concerned.
(3) Where a person who makes a statement upon oath and thereafter, upon the same or another oath, makes another statement which is in substantial conflict with the first statement, it shall be presumed, in any proceedings for perjury in respect of the statements, that
(a) the person made a false statement, whether or not either statement has actually been proved to have been false; and
(b) the person knew the falsity thereof; unless the person proves that when he or she made each statement he or she genuinely believed that it was true.
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