§ 181 — False statement on oath to public servant or person authorised to administer an oath

181. Whoever, being legally bound by an oath to state the truth on any subject to any public servant or other person authorised by law to administer such oaths, makes to such public servant or other person as aforesaid, touching that subject, any statement which is false, and which he either knows or believes to be false or does not believe to be true, shall be punished with imprisonment for a term which may extend to 3 years, and shall also be liable to fine.