Perjury

Upon examinations and inquiries made by the Comptroller or other person appointed by the Minister to make such examinations and inquiries for ascertaining the truth of the facts relative to the conduct of officers of Customs or persons employed therein, any person examined before him or them shall deliver testimony on oath or affirmation to be administered by such Comptroller or other person who examines such person, and every person so examined, or who makes oath or affirmation under and in pursuance of section 8 who is convicted of making a false oath or affirmation touching any of the facts so testified on oath or affirmation, or of giving false evidence on oath before the Comptroller or other person pursuant to the provisions of this Act commits perjury and is liable to be punished accordingly.