Section 27

is false, or intended to mislead; or

is not consistent with any other statement previously made by such person to any other person having authority or power under any law, or otherwise, to receive, or require to be made, such other statement regardless whether or not the person making the statement is under any legal or other obligation to tell the truth, he commits an offence and shall on conviction be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding ten years or to both.

Where any person, who has made a statement to an officer of the Commission or to the Public Prosecutor, in the course of such officer or Public Prosecutor exercising any power conferred by this Act, subsequently thereto makes any other statement to any person having authority or power under any law, or otherwise, to receive, or require to be made, such other statement, regardless whether or not the person making the statement is under a legal or other obligation to tell the truth, he commits an offence, if such other statement is inconsistent with any statement previously made to an officer of the Commission or the Public Prosecutor and shall on conviction be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding ten years or to both.

For the avoidance of doubt, it is declared that for the purposes of paragraph (1)(b) and subsection (2), any statement made in the course of any legal proceedings before any court, whether civil or criminal, or any statement made by any person in the course of any disciplinary proceedings, whether such legal proceedings or disciplinary proceedings are against the person

Malaysian Anti-Corruption Commission 33

making the statement or against any other person, shall be deemed to be a statement made to a person having authority or power under law to receive the statement so made.

Attempts, preparations, abetments and criminal conspiracies punishable as offence