government official who is authorised to administer oaths shall be imprisoned for up to 4 years. If the testimony was given under oath, this shall be taken into account as a factor aggravating the punishment. If testimony is incorrect in details that do not have a bearing on the issue under investigation, a fine or [up to 1 year’s imprisonment.] may be applied] 1) 1) 2) L. 82/1998, 62. gr. L. 101/1976, 12. gr. 2) Art. 143 A defendant in a criminal case shall not incur punishment for giving a false account of the circumstances of the case. Nor shall punishment be imposed on a person who gives a false account of events because true information about them could have implicated him or her in criminal liability in such a case, or because he or she believed this to be the case. [If someone has given false testimony to a court or a government official of the type mentioned in the first paragraph of Article 142 regarding matters that he or she was not authorised to reveal, or was permitted to refuse to divulge, the punishment may be reduced or even waived if there are extenuating circumstances.] 1) 1) L. 101/1976, 13. gr. Art. 144 Commission through gross negligence of an offence that would be punishable under Article 142 or the second paragraph of Article 143 if it were committed intentionally shall be punishable by fines or [up to 6 months’ imprisonment]. 1) 1) L. 82/1998, 63. gr. Art. 145 [If, without violating Article 142, a person makes a false statement to the authorities having given his or her word of honour, or in another similar manner where such a procedure is required or permitted, this shall be punishable by a fine or [up to 1 year’s imprisonment], and by up to 2 years’ imprisonment in the case of a serious offence.] 1) 2) 1) L. 82/1998, 64. gr. L. 101/1976, 14. gr. 2) Art. 146 If, apart from the above cases, someone gives false information to the authorities concerning a matter on which he or she is obliged to give information, he or she shall be fined or … imprisoned for up to 4 months. The provisions of the first paragraph of Article 143 shall be given consideration here, as appropriate. 1) 1) L. 82/1998, 65. gr. Art. 147 If in other circumstances a person presents a false written statement or gives a written certificate concerning something of which he or she is ignorant, this being intended for use in a court case, other matters pertaining to public authorities or arbitration cases, the person shall be fined … or imprisoned for up to 4 months. 1) 1) L. 82/1998, 66. gr. Art. 148 Any person who, by a false charge, false testimony, distortion or

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